Reducing Costs By Applying Activity Based Costing System And The Possibility Of The Application In The Banking Sector : An Empirical Study On The Housing Bank For Trade And Finance

2017 ◽  
pp. 11
Author(s):  
Ahmad Yousef Areiqat ◽  
Hasan Jameel Al- Saffar
Keyword(s):  
Empirical Study ◽  
Banking Sector ◽  
Activity Based Costing ◽  
Costing System ◽  
Reducing Costs

scholarly journals Status of Activity Based Costing System in Selected Dairy Industries of Nepal

2013 ◽  
Vol 28 (1-2) ◽  
pp. 291-300
Author(s):  
Shankar Prasad Bhandari
Keyword(s):  
Activity Based Costing ◽  
Future Plan ◽  
Use Of Resources ◽  
Current Context ◽  
Costing System ◽  
Traditional Costing ◽  
Reducing Costs ◽  
Quality Of Products ◽  
Rate Of Profit

Profits and productivity both accelerate by reducing costs through better use of resources. In the current context of globalization, Nepalese Dairies should find out the ways to improve the quality of products along with the strategies of reducing existing costs. This study reveals that Dairy plants are using traditional costing system to recover their overhead cost. However, 37 percent were in favor of ABC in their future plan, 63 percent were satisfied with their existing system of cost accounting. They did not support implementation of ABC in future. Thus the existing system of costing in Dairy industry of Nepal is not effective neither to raise higher rate of profit nor productivity.

DAFTAR ISI

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
DAFTAR ISI
Keyword(s):  
Neural Network ◽  
Artificial Neural Network ◽  
Emotional Intelligence ◽  
High Schools ◽  
Raspberry Pi ◽  
English Learning ◽  
Activity Based Costing ◽  
Learning Achievement ◽  
Vocational High Schools ◽  
Costing System

DAFTAR ISI 1. ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG) Ade Suhara, Bona Herman Sianturi .....................…………………………………1 - 10 2. FENOMENA AKAD NIKAH VIA TELEPHON Haerudin ..........................………………………………………… …………….11 - 32 3. PENGARUH KOMPETENSI DOSEN TERHADAP KINERJA AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS KELAS INTERNASIONAL DI PROGRAM STUDI MANAJEMEN DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SINGAPERBANGSA KARAWANG (2017-2018) Made Panji Teguh Santoso, Novian Ekawaty ............………………. …………33 - 50 4. THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND MOTIVATION TOWARDS STUDENT’S ENGLISH LEARNING ACHIEVEMENT At state vocational high schools in karawang Asep Darojatul Romli ...……………………………………………………… 51 - 61 5. SISTEM INFORMASI DATA PENDUDUK BERBASIS ANDROID DAN WEB MONITORING STUDI KASUS PEMERINTAH KOTA KARAWANG (Penelitian dilakukan di Kab. Karawang) Baenil Huda…………………………………………..………………………………62 – 69 6. ANALISIS PERAN SELF EFFICACY DAN MOTIVASI KERJA TERHADAP KINERJA MARKETING DEALER WIJAYA TOYOTA SUBANG Enjang Suherman, Citra Savitri ………………………………………………….70 - 89 7. PENGARUH PELATIHAN KERJA DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN Dadan Ahmad Fadili, Rd. Dwi Yulianti S , Aji Tuhagana, Asep Jamaludin…….80 – 85 8. PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAAN PERSEDIAAN TERHADAP LIKUIDITAS PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI 2011-2016 Indra Wijaya……………………………………………………………………............. 86 - 103 9. PENERAPAN ARTIFICIAL NEURAL NETWORK UNTUK KLASIFIKASI FERTILITAS TELUR ITIK MENGGUNAKAN RASPBERRY PI Jamaludin Indra ………………..……………………………………………….104 – 118 10. ANALISIS KEPUASAN PENGGUNA TERHADAP LAYANAN APLIKASI MEDIA SOSIAL WhatsApp MOBILE ONLINE Shofa Shofiah Hilabi, Priati ……………………………………………………….119 – 136 11. ANALISIS PELAKSANAAN PERANAN PUSAT PELAYANAN TERPADU PEMBERDAYAAN PEREMPUAN DAN ANAK DALAM MENINGKATKAN PERLINDUNGAN ANAK (STUDI KASUS DI P2TP2A KABUPATEN KARAWANG) Abdul Kholiq ……………………………………………………………………137 – 152 12. HAK MENDAHULUI UPAH PEKERJA DALAM PERKARA KEPAILITAN (ANALISIS PUTUSAN MK NO. 18/PUU-VI/2008 JO NO. 67/PUU-XI/2013) Muhamad Abas …………………………………………………………………153 - 170

scholarly journals National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda

2018 ◽  
Vol 9 (2) ◽  
pp. 56
Author(s):  
Attilio Mucelli ◽  
Francesca Spigarelli ◽  
Dominique Lepore
Keyword(s):  
Conceptual Framework ◽  
National Culture ◽  
Research Agenda ◽  
Management Practices ◽  
Activity Based Costing ◽  
Futures Research ◽  
Managerial Implications ◽  
Decision Making Processes ◽  
Costing System ◽  
Potential Moderator

National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications.

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.

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 ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK KAMAR HOTEL ANTARA FULL COSTING DENGAN ACTIVITY BASED COSTING SYSTEM (Studi Kasus Pada Hotel Istana Hapsari Sukoharjo)

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Arofah Nur Sholihah, Endang Masitoh W, Siti Nurlaela
Keyword(s):  
Activity Based Costing ◽  
Purposive Sampling ◽  
Costing System

Tujuan dari penelitian ini yaitu: (1) Untuk mengetahui perbandingan antara besarnya harga pokok kamar hotel dengan metode full costingdi Hotel Istana Hapsari  dengan perhitungan harga pokok sewa kamar menggunakan metode Activity Based Costing System (ABC System) dan (2) Untuk memperoleh informasi yang akurat dari proses pendekatan Activity Based Costing dalam menghasilkan perhitungan harga pokok kamar hotel pada Hotel Istana Hapsari. Populasi dalam penelitian ini adalah orang yang diberi wewenang oleh pemilik hotel Istana Hapsari untuk memberikan informasi. Pengambilan sampel dengan menggunakan purposive sampling. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Analisis data menggunakan full costing dan Activity Based Costing System (ABC System). Kesimpulan yang dapat diberikan sabagai berikut: Hasil perhitungan di hotel Istana Hapsari dengan metode ABC pada kamar Standard, Superrior, Deluxe, danSuite memberikan hasil perhitungan yang lebih kecil daripada harga pokok kamar yang telah ditentukan oleh pihak manajemen hotel. Ada satu hasil perhitungan ABC menunjukkan lebih besar yaitu pada kamar standardplus dengan selisih Rp 88.271,81 lebih besar harga pokok pada perusahaan atau perhitungan dengan full costing.  Adapun hasil ABC lebih besar selisih harga untuk kamar Standard sebesar Rp 20.354,03. Kamar Superior sebesar Rp 51.914,06. Untuk kamar Deluxe sebesar Rp 26.329,34. Untuk kamar Suite sebesar Rp 39.389,19.Kata kunci :  Tarif Kamar, Full Costing dan ABC System

scholarly journals The Determinants of Banking Performance

2015 ◽  
Vol 4 (2) ◽  
pp. 21-28
Author(s):  
Khalfaoui Hamdi ◽  
Moufida Ben Saada
Keyword(s):  
Panel Data ◽  
Stock Market ◽  
Empirical Study ◽  
Credit Risk ◽  
Banking Sector ◽  
Disclosure Of Information ◽  
Main Determinants

This paper aims to identify the determinants of performance of the Tunisian banking sector. The results found, following an empirical study using panel data of Tunisian banks listed on the stock market over the period 2000-2013, show that credit risk, liquidity, total assets and disclosure of information relating to credit are the main determinants of banking performance

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