scholarly journals ACCOUNTING OF INDIRECT MANUFACTURING COST BASED ON ACTIVITY-BASED COSTING (ABC) AND ANALYSIS OF THEIR EFFECTS ON PRICING

2021 ◽  
Vol 71 (2) ◽  
Author(s):  
Bohdan Zasadnyi ◽  
Mohammed Ahmed Khudhur
Keyword(s):  
Technological Development ◽  
Indirect Costs ◽  
Manufacturing Cost ◽  
Activity Based Costing ◽  
Manufacturing Costs ◽  
Accounting Systems ◽  
Cost System ◽  
Pricing Process ◽  
Costing System ◽  
The Cost

The current article covers the application of indirect manufacturing costs according to the cost system on the basis of activities and their effect on pricing. The system considers costs based on activities from modern cost accounting systems that work to achieve a distinguished level of accuracy in determining indirect manufacturing costs through its focus, it also provides new control methods that contribute to preserving the indirect costs in the organization and rationalizing its uses, and how it affects the pricing of products. The importance of this research lays in from the fact that it is looking to clarify indirect manufacturing costs and how to allocate them and to study the costing system on the basis of activities, which aims to allocate indirect costs to products more accurately, especially with the increase in the total of indirect costs as a result of technological development and assistance to management in improving the pricing process.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

Penentuan Tarif Layanan Kesehatan Gigi dan Mulut dengan Metode Activity Based Cost System

2019 ◽  
Vol 14 (2) ◽  
pp. 72
Author(s):  
Dinik Fitri Rahajeng Pangestuti ◽  
Indah Purbasari
Keyword(s):  
Health Care ◽  
Primary Health Care ◽  
Oral Health ◽  
Cost Driver ◽  
Activity Based Costing ◽  
Accounting Systems ◽  
Cost System ◽  
Primary Health ◽  
The Cost

Background: The result of the morbidity report at 2001, shown that dental and oral health in Indonesia is still become public complaint, it is around 60%, such as dental caries and periodontal disease. Dental public health effort to date has yet to be run with optimal due to various constraints, including: limitations of the power, the means of operating costs as well as social and economic conditions of society. Considering these constraints have developed a model of services in the form of a layered service (level of care) according to existing resources, in the form of Primary Health Care (PHC). But this time the tariff is determined by hospitals, especially the private hospitals are still considered high by most of society. In determining the cost of products as the basis for determining the price of the hospital sometimes still use traditional accounting systems that pricing anyway no longer reflects the activity because of the many categories that are not direct. The main difference between the calculation of the product cost of goods of traditional cost accounting by activity-based costing is the amount of cost driver (trigger) is used. In the determination of cost of products with activity-based costing uses the cost drivers in the sum more than in traditional cost accounting systems that use only one or two cost drivers based on the unit.Objective: To determine the differences between determination of dental and oral health service tariff by using Activity Based Cost System and traditional method.Methods: This research was a case study research and how to collect data from the financial reporting RSUD Panembahan Senopati Bantul about patient visits for examination in dental health polyclinic. Results: The results of this research were the determination of the tariff model of oral health services by using Activity-Based Cost systems, as well as a comparison between traditional fare tariffs and tariff system for Activity Based Cost System. Keywords: tariff, dental and oral health, Primary Health Care, activity based costing, cost driver.

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK TARIF PENYEWAAN JASA KENDARAAN PADA PT. SERASI AUTORAYA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Fricilia Kindangen ◽  
Jenny Morasa ◽  
Lidia M. Mawikere
Keyword(s):  
Descriptive Analysis ◽  
Indirect Costs ◽  
Simple Calculation ◽  
Activity Based Costing ◽  
Product Service ◽  
Costing System ◽  
Vehicle Activity ◽  
Calculation System ◽  
The Cost ◽  
Keywords Cost

Activity Based Costing (ABC) is a simple calculation system to determine the cost of a product / service on the basis that it is the activity that causes the cost to arise, not from the product and the product that consumes the activity, the indirect costs can be determined through the activity it passes and the costs for each activity are then charged the product on the basis of consumption of each product in the activity. The purpose of this study was to determine the application of the cost of vehicle rental using Activity Based Costing method at PT Serasi Autoraya. This study uses descriptive analysis method, which is done by interviews and documentation. The results showed a comparison between the methods used by PT Serasi Autoraya and the application of Activity Based Costing System. For the calculation of the cost of the rental vehicle using Activity Based Costing System, namely for the type of Avanza car Rp. 3,710,271 and for Innova cars Rp. 6,567,413. There is a lower price difference between the calculation of PT Serasi Auotaraya and the results of calculations using Activity Based Costing System, namely for the Avanza Rp. 1,864,750 and for the Innova type there is a difference in the price of Rp. 1,313,728.Keywords: cost of rental service vehicle, Activity Based Costing System

scholarly journals ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Umar Hi Salim
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Activity Based Costing ◽  
Traditional Management ◽  
Accounting Systems ◽  
Cost Center ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Management Accounting System

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

scholarly journals The Role of Activity-Based Costing for Assessing and Performance Accounting Costs System to Products Costing Pricing in Manufacturing Environment A case study applying on gadget co: دور أسلوب التكلفة على أساس النشاط لتقييم أداء النظام المحاسبي لتكلفة المنتجات وتسعيرها في بيئة التصنيع دراسة تطبيقية على شركة جاد للزجاج

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Ezzat Kamal Abdalla Mousa
Keyword(s):  
Decision Making ◽  
Performance Management ◽  
Manufacturing Cost ◽  
Activity Based Costing ◽  
Cost System ◽  
Abc Analysis ◽  
And Performance ◽  
The Cost ◽  
And Control

The study builds for accounting Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity and the accounting cost system for whether assessing performance to pricing basic and control to the product cost and allocate the activity. the paper aims to investigate the merits. of the Activity-Based Costing (ABC) as a method for assessing the cost consequences of better applied in modularization. This is done through a case study followed by reflections on how ABC (might) need to be developed to be able to serve as the relevant costing tool for assessing and performance in cost system and to whether allocate cost to each unit. The second aim some general rules on the cost efficiency of modularization from the case study the main problem study ABC is not sufficient enough to applying at any organization that may lower overhead costs. the result of this study The ABC provided the more accurate cost per unit as results good price, sales strategy, performance management and decision making that should be improved It provided much better insight into what drivers overhead costs. ABC recognizes that overhead costs are not all related to production and sale volume applying ABCTD in the manufacturing cost and to whether this more study about ABC in public sectors.

scholarly journals PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andika Saputra Popang ◽  
Winston Pontoh ◽  
Sintje Rondonuwu
Keyword(s):  
Educational Institution ◽  
Cost Driver ◽  
Accounting System ◽  
Activity Based Costing ◽  
Cost System ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
A Company

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

scholarly journals Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

2018 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Agung Listiadi
Keyword(s):  
Cost Driver ◽  
Management Systems ◽  
Activity Based Costing ◽  
High Quality ◽  
Overhead Cost ◽  
Consumption Cost ◽  
Costing System ◽  
Major Factors ◽  
The Cost ◽  
Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

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