scholarly journals METODE ACTIVITY BASED COSTING (ABC) DALAM PERHITUNGAN TARIF KAMAR RAWAT INAP

2020 ◽  
Vol 2 (1) ◽  
pp. 73-86
Author(s):  
Wildan Muhammad Perdana
Keyword(s):  
Traditional Method ◽  
Activity Based Costing ◽  
The Difference

This study is conducted on the basis of the development of businessesthat lead to higher levels of business competition. Hospital is a nonprofitinstitution, and therefore the required accuracy of the management inmaking decisions, especially in determining inpatient room rates to maintainthe viability of the hospital. Activity based costing is considered toprovide more accurate than the traditional method for calculating the basicrate of hospitalization, so as to assist the management in setting room ratesof hospitalization that can be adapted to the resources used by each class. Inthis study, drivers used in the calculation of rates of hospitalization is, thenumber of days of hospitalization, the number of inpatients, electric powerconsumption (KWH), and room areas. The results showed that the calculationof the difference in activity based costing are high on the room typewith second class and third class.

scholarly journals The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method

2019 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Ida Farida Adi Prawira
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Traditional Method ◽  
Case Study Research ◽  
Selling Price ◽  
Data Display ◽  
Activity Based Costing ◽  
The Difference ◽  
The Cost

This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.

Results of studying the dimensional accuracy of the bases of complete removable prostheses made using 3D printing and traditional technologies

2020 ◽  
pp. 34-39
Author(s):  
Vokulova Yu.A. Vokulova ◽  
E.N. Zhulev
Keyword(s):  
3D Printing ◽  
Traditional Method ◽  
Laser Scanning ◽  
Laser Scanner ◽  
Digital Technologies ◽  
Dimensional Accuracy ◽  
3D Printer ◽  
Significance Level ◽  
Average Value ◽  
The Difference

This article presents the results of studying the dimensional accuracy of the bases of complete removable prostheses made using a 3D printer and the traditional method. Bases of complete removable prostheses were made using an intraoral laser scanner iTero Cadent (USA) and a 3D printer Asiga Max UV (Australia). To study the dimensional accuracy of the bases of complete removable prostheses, we used the DentalCAD 2.2 Valletta software. The Nonparametric Wilcoxon W-test was used for statistical analysis of the obtained data. We found that the average value of the difference with the standard for bases made using digital technologies is 0.08744±0.0484 mm. The average value of the difference with the standard for bases made by the traditional method is 0.5654±0.1611 mm. Based on these data, we concluded that the bases of complete removable prostheses made using modern digital technologies (intraoral laser scanning and 3D printer) have a higher dimensional accuracy compared to the bases of complete removable prostheses made using the traditional method with a significance level of p<0.05 (Wilcoxon's W-test=0, p=0.031). Keywords: digital technologies in dentistry, digital impressions, intraoral scanner, 3D printing, ExoCAD, complete removable dentures.

Applying activity-based costing to the nuclear medicine unit

2005 ◽  
Vol 18 (3) ◽  
pp. 141-150 ◽  
Author(s):  
Sakesun Suthummanon ◽  
Vincent K Omachonu ◽  
Mehmet Akcin
Keyword(s):  
Nuclear Medicine ◽  
Health Care Organizations ◽  
Activity Based Costing ◽  
Hospital Environments ◽  
Positron Emission ◽  
The Difference ◽  
Abc Analysis ◽  
Cost Of Drugs ◽  
The Cost ◽  
Operational Time

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages US&dollar;236.11 for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, US&dollar;463 (an increase of 96%), as well as bone scan and thyroid scan, US&dollar;114 (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

scholarly journals Concept Map Technique as a New Method for Whole Text Translation

2017 ◽  
Vol 10 (4) ◽  
pp. 62
Author(s):  
Tamara Mohd Altabieri Krishan
Keyword(s):  
Traditional Method ◽  
English Language ◽  
Concept Map ◽  
Arabic Language ◽  
T Test ◽  
New Method ◽  
Test Results ◽  
Test Of Homogeneity ◽  
The Difference

This study discusses the use of concept map tool as a new method for teaching translation (from English language to Arabic language). This study comprised 80 students divided into two groups. The first group was taught the new vocabulary by using the concept tool method, whereas the second group was taught the new vocabulary by the traditional method. Pre-test and test of homogeneity was administered in order to ensure the equivalence of the students. During the training, the two groups were subjected to evaluation tests (first, second and final) in which the students were asked to summarize text into a paragraph by translation. The differences between the two methods were compared by using t-test. Results of pre-test indicated that the difference between the two groups was not significant and the scores were linearly distributed. Results of students’ scores between the two groups for the first exam was not significant, however, the difference between the two groups for second, final and total scores was significant. It was seen that the introduced method of text translation improves the student skills compared with the traditional method.

scholarly journals BIAYA OPERASI SEKOLAH MENENGAH KEJURUAN NEGERI KATEGORI SBI/RSBI DI DIY

2014 ◽  
Vol 18 (1) ◽  
pp. 57-71
Author(s):  
Moch Alip
Keyword(s):  
Operational Cost ◽  
Activity Based Costing ◽  
Vocational High School ◽  
Study Program ◽  
Discrepancy Model ◽  
Poor Families ◽  
World Class ◽  
The Difference ◽  
The Cost

Penelitian bertujuan mengungkap besar biaya operasi (BO) dan dana operasi nonpersonalia dalam penyusunan anggaran Sekolah Menengah Kejuruan Bertaraf Internasioanl (SMK-BI) di Daerah Istimewa Yogyakarta (DIY). Penelitian evaluatif populatif ini  menggunakan model discrepancy dengan pendekatan penghitungan biaya berbasis kegiatan (activity based costing, disingkat ABC). Data dikumpulkan melalui wawancara dan kaji dokumen kemudian dianalisis secara kualitatif dan kuantitatif. Hasil menunjukkan bahwa pengelola belum pernah menghitung besar BO nonpersonalia per Program Keahlian (PK) sehingga anggaran disusun per sekolah dan tidak mengakomodasi perbedaan kebutuhan bahan dan alat habis pakai (BAHP) antar PK. Besar BO nonpersonalia SMK-BI di DIY hampir sama dengan standar biaya SMK SSN, yaitu Rp2.166.237,00 untuk kelompok bidang non-teknik dan sebesar Rp2.287.066,00 untuk kelompok bidang teknik. Dana operasi nonpersonalia dari Pemerintah sekitar 10% s.d. 16% dari kebutuhan sehingga tidak cukup untuk pengadaan BAHP sekitar 10,5% s.d. 19,4% (idealnya 10% s.d. 30%) sehingga yang ditanggung orang tua siswa sebesar 84% s.d. 90%. Pemerintah perlu mengalokasikan dana operasi program peningkatan mutu sekolah seperti SMK-BI sesuai kebutuhan dan mendorong penerapan anggaran berbasis kinerja.Kata kunci: biaya operasi SMK ______________________________________________________________ OPERATIONAL COST OF STATE VOCATIONAL HIGH SCHOOLS IN SBI/RSBI CATEGORY IN DIYAbstract The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from  10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.Keywords: operational cost of  vocational high school

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

scholarly journals Working Length Transfer in the Endodontic Clinical Practice: A Comparative Study

2020 ◽  
Vol 10 (17) ◽  
pp. 5824
Author(s):  
Mario Alovisi ◽  
Mario Dioguardi ◽  
Massimo Carossa ◽  
Giuseppe Troiano ◽  
Maria Chiara Domini ◽  
...  
Keyword(s):  
Clinical Practice ◽  
Comparative Study ◽  
Traditional Method ◽  
Nickel Titanium ◽  
Permanent Teeth ◽  
Root Canals ◽  
Working Length ◽  
Two Measures ◽  
The Difference ◽  
Transfer Method

The present paper evaluated the accuracy of two different methods for transferring working length (WL) between manual endodontic instruments and nickel–titanium (NiTi) shaping files. Thirty root canals of extracted permanent teeth were used. Root canals were divided according to canal length (CL) and canal curvature (CC). The reference cusp and the root end were flattened to provide reproducible and accurate measurements. During shaping, the WL measurements were obtained with manual k-files (KF) and transferred to WaveOne (W1) NiTi reciprocating files using the traditional method with the endodontic ruler (method I) and an alternative clinical procedure based on the comparison of the instruments side by side from tip to shank (method II). For each file and each tested method, two measures were taken by two examiners using Rhino (ver. 4.0, McNeel, Seattle, WA, USA) software for a total of 360 (30 × 3 × 2 × 2) measures. Analysis of variance was performed by taking the difference in length (Delta WL, DWL) between files used for the same canal. The difference between methods I and II for WL transfer was found to be statistically significant (df = 1; F = 71.52; p < 0.001). The DWL absolute values obtained with method II were found to be closer to 0 mm (i.e., same length as corresponding KF) than those obtained with method I. Both CL (df = 2; F = 1.27; p = 0.300) and CC (df = 1; F = 2.22; p = 0.149) did not significantly influence WL measurements. With respect to WL transfer, method II seemed to better preserve the correct WL transfer between instruments during the clinical endodontic procedures.

What do acquisition activities really cost? A case study in Estonian university libraries

2015 ◽  
Vol 36 (6/7) ◽  
pp. 511-534 ◽  
Author(s):  
Kate-Riin Kont
Keyword(s):  
Relevant Literature ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
University Libraries ◽  
Content Type ◽  
Acquisition Process ◽  
Cost Behavior ◽  
The Difference ◽  
Acquisition Processes

Purpose – The purpose of this paper is to mainly find out how well is time-driven activity-based costing (TDABC) suits for a university library setting in Estonia. For this purpose, all activities related to acquisitions process were identified and recorded in detail, and the cost of all these activities related to acquisition process in Estonian university libraries based on the example of the TDABC method were anlyzed. Design/methodology/approach – The data used in this paper is based on a review of relevant literature to provide an overview of the concept of the different cost accounting methods suitable for the measurement of the acquisition process. Through a case study, conducted among Estonian university libraries, the TDABC approach was used to analyze the acquisition process in university libraries. More specifically, the acquisition process studied concerned print format books, audiovisual documents and sheet music, and covered acquisition processes such as receipt of orders, ordering documents, communication with bookshop (if necessary), receiving documents and communication with the customer. Findings – On the basis of the current study it can be said the TDABC methodology seems to be one of the best tools for understanding cost behavior and for refining a cost system for university libraries. While analyzing the results, it appeared that the difference in time and cost for acquiring a document can be remarkable and concerns both – acquiring foreign documents (documents from other countries) and acquiring domestic documents, and between the university libraries chosen for the current study. Originality/value – The subject of cost accounting as a performance measurement method is in general an unexplored field in Estonian university libraries. Time guidelines for acquiring the documents were, however, quite common in the 1980s in the USSR, including Estonia. Soviet-wide regulatory documents were issued on all library work processes, but each library could still implement their own rules. In the 1990s, the regulations were consigned to oblivion. Very few cost surveys involving different library activities have been carried out in Estonia and none have been published. Where such studies have been conducted, the results remain for internal use only.

Non-Uniform Dose Measurement Based on Two-Stage Bleaching Integrated with Thermo-Luminescence and Optically Stimulated Luminescence Dosimeter

2013 ◽  
Vol 744 ◽  
pp. 474-477
Author(s):  
Chi Wen Hsieh ◽  
Yi Hong Lin
Keyword(s):  
Traditional Method ◽  
Radiation Monitoring ◽  
Optically Stimulated Luminescence ◽  
Radiation Doses ◽  
Dose Measurement ◽  
Environmental Radiation ◽  
Two Stage ◽  
Intensity Condition ◽  
The Difference ◽  
Thermo Luminescence

Thermo luminescence dosimeter and optically stimulated luminescence dosimeter are the most popular dosimeters for personal and environmental radiation monitoring. Basically, these dosimeters are both accumulated dosimeters so that they cannot precisely measure dynamic doses, i.e. there is no any information of time resolving. We developed an algorithm to solve the problem that can depress the uncertain measurement by using partially bleaching techniques; the two-stage bleaching method under the fixed bleaching intensity condition. To analyze and compare the difference of ionizing radiation dose between two dosimeters can partially recall the non-uniformly distributed radiation doses. The Gaussian distribution of dose is considered for the simulation and the results indicated that error of the dose rate could be depressed to 15% compared to the traditional method.

scholarly journals STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019

account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Baiq Farah Pratiwi ◽  
Yusep Friya ◽  
Novita Sari
Keyword(s):  
Traditional Method ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Case Study Method ◽  
Cost Of Education ◽  
Descriptive Approach ◽  
Quantitative Case Study ◽  
Academic Year ◽  
Collection Methods

STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING  SEBAGAI ALTERNATIFPENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019 Baiq Farah Pratiwi [email protected] Yusep Friya P. S [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe purpose of this study is to determine the calculation of the educational unit cost that arecalculated using traditional methods, determine the calculation of the educational unit cost that arecalculated using activity based costing method, and to know the comparison of costs calculated using both methods. This research uses a quantitative case study method with a descriptive approach. Data collection methods used to obtain data are by interview, documentation and observation. The results of this study indicate that the unit cost of education at SD Islam At-taqwa academic year 2018/2019 which is calculated using the activity based costing method is not always higher or lower than traditional method calculations. This shows the distortion in the form of undercosting and overcosting in the calculation of the educational unit cost due to the calculation of the comparison of educational unit cost using traditional method and the activity based costing method. Keywords: Educational Unit Cost, Traditional Method, Activity Based Costing Method  ABSTRAKTujuan penelitian ini adalah untuk mengetahui perhitungan biaya satuan pendidikan yangdihitung  menggunakan  metode  tradisional, mengetahui  biaya  satuan  pendidikan  yang  dihitung menggunakan  metode  activity  based  costing,  dan  mengetahui  komparasi  biaya  yang  dihitungmenggunakan kedua metode tersebut. Penelitian ini menggunakan metode kuantitatif studi kasus dengan pendekatan deskriptif. Metode pengumpulan data yang dilakukan untuk memperoleh data adalah dengan wawancara, dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa biaya satuan pendidikan yang SD Islam At-taqwa yang dihitung menggunakan metode activity based costing tidak selalu lebih tinggi ataupun lebih rendah dari perhitungan metode tradisional. Hal ini menunjukan adanya distorsi berupa undercosting dan overcosting dalam perhitungan biaya satuan pendidikan dikarenakan adanya perhitungan perbandingan biaya satuan pendidikan menggunakan metode tradisional dan metode activity based costing. Kata kunci: Biaya Satuan Pendidikan, Metode Tradisional, Metode Activity Based Costing.

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