scholarly journals CALCULATION OF UNIT COST WITH TRADITIONAL METHOD AND ACTIVITY BASED COSTING METHOD; CASE STUDY OF DEPOK HEMODIALYSIS CLINIC

2019 ◽  
Vol 1 (2) ◽  
Keyword(s):  
Traditional Method ◽  
Unit Cost ◽  
Activity Based Costing

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.

scholarly journals Cost Of Treatment Tonsilektomi Di Instalasi Bedah Sentral Rsud Kajen Kabupaten Pekalongan Tahun 2015

2016 ◽  
Vol 4 (3) ◽  
pp. 232-241
Author(s):  
Imam Prasetyo ◽  
Sudiro Sudiro ◽  
Chriswardani Suryawati
Keyword(s):  
Clinical Pathway ◽  
Public Hospital ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Type C ◽  
Rate Calculation

Tariff of services at Kajen Public Hospital charged on general patients was calculated based on operational costs like cost of medical services, consumables, medicines, treatment class, and rental cost of surgery room. Unfortunately, all components of costs for tonsillectomy treatment had not been included. Determination of the tariff had not calculated indirectly costs. Tariff of tonsillectomy treatment at the Kajen Public Hospital at inpatient room based on a local regulation Number 1 year 2012 was Rp 3,275,000 for class 3 whereas tariff for claim of BPJS at the same class at a regional hospital type C was Rp 1,767,900. In this case, there was any difference between costs that had to be spent for tonsillectomy treatment and claim from BPJS. Each cost must be calculated in accordance with clinical pathway to determine unit cost in order to provide high-quality of services. The aim of this study was to figure out amount of unit cost based on clinical pathway on tonsillectomy diagnosis at the Kajen Public Hospital. This was an observational analytic study by conducting a case study at the Kajen Public Hospital. Clinical pathway was arranged through meeting of a drafting team. A calculation of unit cost was performed using a method of Activity Based Costing (ABC), determination of exceeding cost. The results of clinical pathway arrangement showed that steps of tonsillectomy diagnosis pathway were as follows: admission, diagnostic, therapy, and follow up. Unit cost of tonsillectomy diagnosis based on the ABC calculation was Rp 2,717,662. The results of cost recovery rate calculation demonstrated that CRR among general patients was 121% whereas among BPJS patients was 65%. It means that each general patient of the Kajen Public Hospital obtained surplus as many as 21% otherwise each BPJS patient obtained minus as many as 35%. Arrangement of clinical pathway and implementation of final clinical pathway could be used as quality control of the Kajen Public Hospital. The hospital management needs to trace costs, to monitor, and to evaluate the obedience of clinical pathway.

scholarly journals The comparison of the unit cost of hemodialysis with ina cbg rates in Muhammadiyah Siti Aminah Hospital

2020 ◽  
Vol 8 (5) ◽  
pp. 80-95
Author(s):  
Gigin bian rosmila ◽  
Rizal Yaya ◽  
Firman Pribadi
Keyword(s):  
Qualitative Case Study ◽  
Unit Cost ◽  
Value Added ◽  
Activity Based Costing ◽  
Outpatient Services ◽  
Hospital Type ◽  
Type D ◽  
The Subject ◽  
Very High

Health services in Indonesia have led to the National Health Insurance. Hospitals that serve BPJS participants are paid using a package system based on INA CBG rates. Payment of claims to advanced health facilities is differentiated by type of hospital. Type D hospitals have the lowest INA CBG rates, so they must calculate the unit cost of each procedure given based on the diagnostic group. The purpose of this study was to determine the comparison of the unit cost of hemodialysis measures with INA CBG rates and to find out if there are non-value-added activities in services. This type of research was a qualitative case study. The subject of the study was Muhammadiyah Siti Aminah General Hospital. The object used was all activities that support the occurrence of hemodialysis outpatient services. Data analysis used Activity Based Costing Baker modification. The results shows a unit cost of HD action in 2018 of Rp. 724.725. INA CBG rate for hemodialysis action in Type D Hospital is Rp. 737.700,-.  So that a positive difference is obtained between the INA CBG rate and the HD unit cost of Rp. 12,975 -. RSUMSA has not been able to conduct supporting examinations in accordance with the specified standards because the costs incurred will be very high and will cause losses because they exceed INA CBGS tariffs and no potential non-value added activities are found. Keywords: Unit Cost; Hemodialisis; Tarif INA CBG

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.

scholarly journals The concept of implementing the activitybased costing in multi- assortment manufacturing enterprise – case study (part 2)

2020 ◽  
Vol 2020 (146) ◽  
pp. 305-314
Author(s):  
Daria MOSKWA-BĘCZKOWSKA ◽  
Keyword(s):  
Cost Management ◽  
Theoretical Perspective ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Main Research ◽  
The Board Of Directors ◽  
Effective Cost ◽  
Production Company

Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

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.

CASE STUDY – PROMOTION BLUES

2016 ◽  
Vol 6 (2) ◽  
Author(s):  
Rambir Singh Rathee
Keyword(s):  
Performance Appraisal ◽  
Traditional Method ◽  
Area Of Concern

Performance appraisal has always been an area of concern among employees. Though it is used as motivational tool but if not handled properly also leads to sense of dissatisfaction. The case discussed was of Hindustan Bank who used traditional method of performance appraisal which led to development of various grievances..

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

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