Using the ABC costing system - Activity-based costing to calculate costs in the public sector

The calculation of costs in the public sector translates into a way of assessing management efficiency. However, there are great difficulties encountered in implementing this system. With the regulation of the Price Registration System - SRP, there is now the possibility for an agency to buy or contract for its own use and allow other agencies to participate (or ask for a ride) in the same bidding instrument, as long as it is of interest. homogeneous. This article presents a study that measured the cost of purchasing inputs at a university hospital in the city of Manaus by adhering to price registration procedures using the ABC cost. A case study was carried out and the data were collected through documentary research, mapping the acquisition process and unstructured interviews. Subsequently, the ABC costing method was used to measure the cost of the service performed (object of the study) for the acquisition of these inputs. The results of the study indicate that the ABC costing method is the most adequate to measure the costs of services performed in the public sector, since it avoids the arbitrary nature of the apportionment, allocating the values referring to the human and material resources applied in the acquisition process.

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The cost of waste of consumable materials in a surgical center

Revista Latino-Americana de Enfermagem ◽

10.1590/0104-1169.2920.2358 ◽

2013 ◽

Vol 21 (6) ◽

pp. 1228-1234 ◽

Cited By ~ 5

Author(s):

Liliana Cristina de Castro ◽

Valeria Castilho

Keyword(s):

University Hospital ◽

Effective Management ◽

Convenience Sample ◽

Total Cost ◽

Material Resources ◽

Surgical Sutures ◽

The Mean ◽

The Cost ◽

Surgical Operations

OBJECTIVES: to identify the types, quantities and cost of the consumable materials sent, used, returned unopened and wasted in surgical operations; to classify the incidences of waste as avoidable or unavoidable losses, and to calculate the rate of waste of the consumable materials in the peri-operative period in the Surgical Center of a São Paulo university hospital. METHOD: a descriptive-exploratory case study with a quantitative approach. The convenience sample corresponded to 105 types of consumable materials sent for the 275 operations observed between February and May 2011. RESULTS: the items wasted most were surgical sutures, surgical cotton sutures, and gauze compresses. The total cost of the waste was R$ 709.84. The mean percentage of waste in the sample was 9.34%, of which 1.23% was avoidable and 8.14% unavoidable. CONCLUSION: the study evidenced that the effective management of material resources reduces the costs of the processes, and reduces waste.

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ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi ◽

10.35837/subs.v2i1.278 ◽

2018 ◽

Vol 2 (1) ◽

pp. 117

Author(s):

Ramdhany Achmad Noer Pare ◽

Dyah Purwanti

Keyword(s):

Public Sector ◽

Data Use ◽

Cost Calculation ◽

Activity Based Costing ◽

Software Cost ◽

The Public ◽

Ministry Of Finance ◽

Traditional Costing ◽

Abc Method

This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC.

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TDABC for a manufacturing environment: A case study

Tékhne ◽

10.2478/tekhne-2019-0007 ◽

2018 ◽

Vol 16 (2) ◽

pp. 2-10

Author(s):

Ashwin B. Ganorkar ◽

Ramesh R. Lakhe ◽

Kamalkishor N. Agrawal

Keyword(s):

Manufacturing Industry ◽

Small Scale ◽

Manufacturing Companies ◽

Activity Based Costing ◽

Product Cost ◽

Costing System ◽

Traditional Costing ◽

The Cost ◽

A Company

Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.

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Implementation of a Costing System in the Fleet Management of a Brazilian Public University

International Journal for Innovation Education and Research ◽

10.31686/ijier.vol9.iss2.2947 ◽

2021 ◽

Vol 9 (2) ◽

pp. 64-85

Author(s):

Wanderley Nascimento Pedroza ◽

Dércio Luiz Reis

Keyword(s):

Internal Control ◽

Public University ◽

Public Institution ◽

Operating Costs ◽

Fleet Management ◽

The Public ◽

Costing System ◽

The Cost ◽

Operational Data

This work presents the implementation of a costing system in Fleet Management at a Brazilian Public University, applying concepts of cost accounting, engineering, indexes, and maintenance management, as well as using the cost absorption method. As a methodology, an action research is applied to meet the objectives of being exploratory and descriptive; about the nature of the research, and applied research is adopted through a case study procedure in a Transport Coordination. To prepare for this work, the operational data of the fleet were collected during 12 months in the different units and internal control systems. The results of the study showed the operating costs of the fleet such as total fuel spent annually, totally spent on maintenance, as well as their respective indices, cost per kilometer, fixed and variable costs sufficient for accountability with the Official Bodies of Control. It was noted that the study applied in this work provided a basis for implementing a Costing System for fleet management of a Brazilian public university, respecting the guidelines of Normative Instruction No. 3, of May 15, 2008, which deals with the use and accountability, even fully complied with the requirements of the regulations regarding the Performance Control and Maintenance Maps of the Official Vehicle in an individualized manner, providing information on operational costing of the fleet sufficient for the decisions of the managers of the Public Institution.

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Conflict dissolution in the public sector: A case-study

European Journal of Operational Research ◽

10.1016/s0377-2217(00)00037-0 ◽

2001 ◽

Vol 130 (2) ◽

pp. 388-401 ◽

Cited By ~ 38

Author(s):

Carlos A. Bana e Costa ◽

Fernando Nunes da Silva ◽

Jean-Claude Vansnick

Keyword(s):

Public Sector ◽

The Public

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Grey Clustering Evaluation for the Cooperation Efficiency of PPP Project: Taking Beijing Metro Line 4 as an Example

Mathematical Problems in Engineering ◽

10.1155/2019/8232731 ◽

2019 ◽

Vol 2019 ◽

pp. 1-13 ◽

Cited By ~ 2

Author(s):

Hui Sun ◽

Yingzi Liang ◽

Yuning Wang

Keyword(s):

Public Sector ◽

Private Sector ◽

Evaluation Model ◽

Evaluation Index System ◽

The Public ◽

Clustering Model ◽

Grey Clustering ◽

Public Products ◽

Infrastructure Project

PPP model is an important model which provides public products or services based on the coordination between the public sector and private sector. The implementation of PPP model is helpful for relieving the stress of insufficient funding for public sector and improving the efficiency of resource allocation. Comparing with traditional infrastructure project, PPP project involves many stakeholders, and the cooperation efficiency during the different stakeholders impacts the results of the project directly. Thus, it is important to explore the cooperation efficiency of PPP project. Based on grey clustering model, this paper evaluates the cooperation efficiency of PPP project. An evaluation index system including 36 indexes is established based on the aims and objectives of three stakeholders (public sector, private sector, and passengers). A case study of Beijing Metro Line 4 PPP project is implemented to verify the validity and applicability of the evaluation model. And the results showed that the cooperation efficiency of Beijing Metro Line 4 PPP project is relatively high. The model also provided insights into the shortage of the cooperation efficiency of Beijing Metro Line 4 PPP project. As such, the results can assist all stakeholders in adjusting the cooperation efficiency.

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