scholarly journals Implementation of Activity-Based Costing Method In Accommodation Companies: A Case Study In A 5-Star Hotel

2021 ◽  
pp. 2090-2113
Author(s):  
Ömer Burak PAKSOY ◽  
Baki YILMAZ
Keyword(s):  
Activity Based Costing

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

scholarly journals Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia

2017 ◽  
Vol 2 (1) ◽  
pp. 19-32
Author(s):  
Nanang Fattah ◽  
Budhi Pamungkas Gautama
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Learning Activity ◽  
Quality Of Education ◽  
Ministry Of Education ◽  
Activity Based Costing

ABSTRAKSI: Sebagai LPTK (Lembaga Pendidikan Tenaga Kependidikan), UPI (Universitas Pendidikan Indonesia) perlu melakukan suatu kajian untuk merancang sistem pengelolaan keuangan perguruan tinggi berbasis aktivitas dengan metode ABC (Activity-Based Costing), yang diharapkan akan dapat mengukur secara lebih rinci aktivitas-aktivitas utama dan pendukung dalam penyelenggaraan pendidikan. Hasil penelitian menunjukan bahwa seluruh Fakultas yang ada di lingkungan UPI menyatakan kesiapan untuk menerapkan sistem ABC. Berdasarkan FGD (Focus Group Discussion), terdapat beberapa kendala yang dihadapi untuk menerapkan sistem ABC di UPI di Bandung, Jawa Barat, Indonesia. Secara keseluruhan diperoleh hasil bahwa sistem ABC dapat diterapkan di UPI selama ada niat dan kerjasama yang baik dari Kementerian Pendidikan dan pimpinan Universitas.KATA KUNCI: Biaya Pendidikan Berbasis Kegiatan; Uang Kuliah Tunggal; Mutu Pendidikan; Universitas Pendidikan Indonesia; Niat dan Kerjasama yang Baik. ABSTRACT: “The Implementation of Activity-Based Costing to Improve the Quality of Education in Higher Education Institutions: A Case Study of Indonesia University of Education”. As an institute of teacher training and education, UPI (Indonesia University of Education) needs to conduct a study on designing college financial management systems based on activity through the method of ABC (Activity-Based Costing), that is expected to be able to measure in more detail the main and supporting activities in the implementation of education. The results show that all Faculties at UPI declare their readiness to implement the ABC system. Based on the FGD (Focus Group Discussion), there are several problems in implementing ABC system at UPI in Bandung, West Java, Indonesia. Overall, the results show that ABC system can be applied in UPI as long as there is cooperation and good intention from the Ministry of Education and University leaders.KEY WORD: Learning Activity-Based Costing; Single Tuition; Quality of Education; Indonesia University of Education; Cooperation and Good Intentions.  About the Authors: Prof. Dr. Nanang Fattah dan Budhi Pamungkas Gautama, M.Sc. adalah Dosen di Program Studi Manajemen FPEB UPI (Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia), Jalan Dr. Setiabudhi No.229 Bandung 40154, Jawa Barat, Indonesia. Untuk kepentingan akademik, penulis bisa dihubungi dengan alamat emel: [email protected] dan [email protected] to cite this article? Fattah, Nanang Budhi Pamungkas Gautama. (2017). “Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.19-32. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (April 13, 2016); Revised (October 20, 2016); and Published (March 30, 2017).

scholarly journals Competitive Price Strategy with Activity-Based Costing – Case Study of Bicycle Part Company

Procedia CIRP ◽  
2017 ◽  
Vol 63 ◽  
pp. 14-20
Author(s):  
Tsung-Yueh Lu ◽  
Shu-Li Wang ◽  
Mei-Fang Wu ◽  
Feng-Tsung Cheng
Keyword(s):  
Price Strategy ◽  
Activity Based Costing ◽  
Competitive Price

Measuring the Economic Value of Information Systems

1996 ◽  
Vol 11 (3) ◽  
pp. 247-260 ◽  
Author(s):  
Bert Van Wegen ◽  
Robert De Hoog
Keyword(s):  
Information Systems ◽  
Value Of Information ◽  
Business Processes ◽  
Economic Value ◽  
Activity Based Costing ◽  
The Third ◽  
Basic Issue ◽  
Is Value

The determination of value of information or information systems is a basic issue for information management. In order to solve it several questions must be answered like: what is the object of valuation; how is value defined and measured; and what constitutes a coherent and usable method for valuation. In this paper an approach is outlined that combines the information commodity approach, activity-based costing, and graph modelling. The first is used to define the object of analysis (an information commodity) and the nature of value (the demand value at the marketplace). The third allows the modelling of business processes in terms of activities and cost relations between activities. The second enables the assignment of costs to activities modelled in the graph. Together they constitute a coherent and usable method for determining the value of IS. This is illustrated by means of a case study.

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