scholarly journals Penerapan Metode Abc (Activity Based Costing) Dalam Menentukan Harga Jual Kamar Hotel “X” ( Studi Pada Salah Satu Hotel Berbintang Di Surabaya )

2019 ◽  
Vol 2 (02) ◽  
pp. 32-42
Author(s):  
Widiar Onny Kurniawan
Keyword(s):  
Traditional Method ◽  
Hospitality Industry ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Cost Efficient ◽  
Abc Method ◽  
The Cost ◽  
The City

Increasing competition in the hospitality industry, making hotels should increase the advantage in competing. An important part of improving the competitive advantage of hotels is to set, measure and allocate accurately the costs to be efficient. Cost efficient will help managers to make decisions so as to increase the occupancy rate of hotels that ultimately impact on profit. Researchers conducted research on the Hotel "X" located in the city of Surabaya where this hotel is one of the oldest four-star hotel in the city of Surabaya. Determination of the cost as the cost of room rental at Hotel "X" is still using the traditional method of the cost of renting each room on the same "X" Hotel. The purpose of this study is to know the application of Activity Based Costing (ABC) method in the calculation of service fee and the determination of the hotel room rental price "X". The technique of data analysis performed is to analyze the traditional method that is being used by Hotel "X" and compare with ABC method. The results of this study is the calculation of the cost of room rental using ABC method is more accurate when compared with traditional methods. Hotel "X" should consider undercost in the cost of room rental so that the hotel does not suffer long-term losses resulting in earnings.

scholarly journals Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Rendy Julian David ◽  
Ventje Ilat ◽  
Jenny Morasa
Keyword(s):  
Cost Driver ◽  
Production Volume ◽  
Determination Method ◽  
Activity Based Costing ◽  
Overhead Cost ◽  
Hotel Room ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.

scholarly journals DETERMINATION OF BREAK-EVEN POINT BY USING ABC METHOD ON AGRICULTURAL COMMODITIES (TOBACCO) IN MADURA

2020 ◽  
Vol 9 (2) ◽  
pp. 96
Author(s):  
Ach Baihaki ◽  
Hanafi Hanafi
Keyword(s):  
Qualitative Research ◽  
Production Cost ◽  
Agricultural Commodities ◽  
Activity Based Costing ◽  
Dry Seasons ◽  
Descriptive Approach ◽  
Abc Method ◽  
Break Even Point ◽  
The Cost

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.</em></p>

scholarly journals DEVELOPMENT OF THE AUTONOMOUS UNDERWATER NOISE RECORDER

2020 ◽  
Author(s):  
Donatas Bagočius ◽  
Aleksas Narščius
Keyword(s):  
Sound Recording ◽  
Underwater Sound ◽  
Underwater Noise ◽  
Noise Levels ◽  
Physical Energy ◽  
European Standards ◽  
Cost Efficient ◽  
The Cost

An underwater noise is the most pervasive type of physical energy that spreads in underwater marine environment. The concerns regarding man-made underwater noise effects on the aquatic animals became prominent within scientific communities. The determination of underwater noise levels became very actual either for environmental monitoring or scientific research purposes. Various tools for acquisition of the underwater sound as well, modelling became available, although some techniques are costly and requires special considerations. One of the examples are the sound recording devices containing hydrophones along with digital sound acquisition systems used for recording of ambient (continuous) underwater sounds. By the date there are already developed the international and European standards for monitoring the long term (yearly) underwater continuous noise levels. However, the techniques known to be able to record the short and mid-term noise levels can serve for the research purposes greatly. In this research the cost efficient autonomous underwater sound recorder was developed, with the purpose to record an ambient underwater noise continuously and autonomously for the periods of up to 15 days, following the already known methods. In this paper we present the steps of the development of the autonomous recorder, its features and capabilities as well, calibration results of the underwater sound recording system.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals Application of the ABC method in animal husbandry

2020 ◽  
Vol 17 ◽  
pp. 00244
Author(s):  
Tatyana Pavlyuchenko ◽  
Natalya Kosteva
Keyword(s):  
Traditional Method ◽  
Animal Husbandry ◽  
Livestock Production ◽  
Cost Of Production ◽  
Abc Method ◽  
Quality Of Products ◽  
The Cost

One of the most important problems is the timely and accurate accounting of costs and output. Providing benefits from sales, obtaining benefits from enterprises and, accordingly, improving the quality of products. In this regard, the problem of building a system of state accounting of costs in agriculture is very relevant for national scientists. The article explores the methods of calculating the cost of livestock production by the traditional method and the ABC method, and also studies the prospects for determining the nature of ABC in the practice of enterprises. The study should lead to difficulties. This system is not widespread and does not have developed guidelines. This can lead to an incorrect distribution of processes and costs, a distortion of the calculation of the cost of production. Nevertheless, with a competent approach to using these parameters, you can get more accurate results.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing

2020 ◽  
Vol 1 (2) ◽  
pp. 49-58
Author(s):  
Dewi Sukmasari ◽  
◽  
Yenni Agustina ◽  
Agrianti Agrianti ◽  
Susi Sarumpaet ◽  
...  
Keyword(s):  
Conventional Method ◽  
Positive Response ◽  
Positive Impact ◽  
Selling Price ◽  
Activity Based Costing ◽  
Family Economy ◽  
Cost Of Production ◽  
Abc Method ◽  
The Right ◽  
The Cost

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price

scholarly journals Development of the marketing of pesonnel: tribute to managerial fashion or economic need?

2017 ◽  
Vol 5 (2) ◽  
pp. 46-51
Author(s):  
Бушуева
Keyword(s):  
Personnel Management ◽  
Management Practice ◽  
Chain Stores ◽  
Retail Chain ◽  
Marketing Program ◽  
Cost Efficient ◽  
Economic Need ◽  
Main Effects ◽  
The City

Application personnel marketing in the modern companies can help to find coordination between market conditions, interests of the organization and opportunities, and also desires of employees. With respect thereto urgent is a problem of development and implementation in management practice of the marketing program of personnel. In article approaches of researchers in the area personnel marketing are considered, the conclusion is drawn on a marketing role in case of the solution of questions of personnel management which consists in the choice of cost-efficient and socially justified personnel management methods. The model of system of marketing of personnel is also in detail provided, system elements personnel marketing, and also the main tools and these activities are opened. In article results of an empirical research of system of marketing of personnel are given in 10 large retail chain stores of the city of Novosibirsk. The conclusion is drawn on feasibility of development and implementation of the comprehensive program of marketing of personnel. The main effects of implementation of the Marketing program of personnel are given in short-term and long-term prospects.

scholarly journals Smart City Design Principles

2021 ◽  
Vol 9 (VIII) ◽  
pp. 865-899
Author(s):  
Prachi Deora
Keyword(s):  
Natural Resources ◽  
Smart City ◽  
Design Principles ◽  
Sustainable Growth ◽  
City Design ◽  
Cost Efficient ◽  
The City

: A smart city should embrace the concept of sustainable growth, as it is an urgent need, and we cannot hesitate in coping with precious natural resources and plunge into crisis. To make the city run as a smart city, several things should be included in the situation. To make the city run as a smart city, several things should be included in the situation. In the long term, smart city visions that are inclusive, pluralistic, and citizen-centric, focused on developing services and resolving local challenges, would be the most effective and cost-efficient. They are most likely to avoid potential issues by strengthening both physical facilities and amenities, as well as the city’s sense of culture.

scholarly journals Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari
Keyword(s):  
Production Cost ◽  
Production Control ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Research Subjects ◽  
Product Costing ◽  
The Difference ◽  
Abc Method ◽  
The Cost

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing

Sign in / Sign up

Export Citation Format

Share Document