Analysis of Calculation Methods Currently Practised at V4 Agricultural Holdings

This paper assesses calculation methods in the Visegrad 4 countries (Czech Republic, Hungary, Poland and Slovakia) and, based thereon, recommends and considers activity-based costing (ABC) in the agricultural sector, while evaluating manager knowledge of ABC as an appropriate alternative to outdated, “conventional” methods of calculating costs that are used in practice. It was found that a majority of agricultural holdings in the V4 are currently using conventional cost calculation methods and the most frequent reason for their failure to incorporate ABC is low awareness among managers. Farms and agricultural holdings that have introduced ABC and utilise it to assign their costs evaluate its benefits highly positively, in particular, ABC’s more accurate identification of costs, mainly overheads; more effective cost management and the accuracy of price estimates. From this analysis and assessment, introduction of ABC is recommended for companies in order to obtain the different benefits associated with the method. Successfully implementing ABC leads to a number of advantages, especially in the inevitable decision-making agricultural holdings face about high overhead costs. From the information obtained, managers at agricultural holdings have little information, in most cases, about ABC as an appropriate alternative to the outdated “conventional” cost estimate methods practised today. It is therefore important to work on raising managers' awareness of new approaches to costing by publishing scientific articles with specific examples from practice, pointing out the advantage of the ABC method, especially with high overheads, which are almost the rule in agricultural holdings.

Model of Diagnosing and Searching for Incompatibilities in Aluminium Castings

An essential element of any industry is castings, which is determined by the technical conditions for their reception. However, conducting production in the foundry technology is burdened with many difficulties associated with, for example, the inability to control all of the parameters that may affect the casting quality. Therefore, it is essential to undertake improvement actions in this area. Efforts are being made to use non-destructive testing (NDT) as a part of quality control, but these methods are rarely combined in a single diagnostic run. As a part of quality improvement, it is also essential to identify the root cause of the problem. For this reason, it is justified to develop a model of diagnosing and searching for non-conformities, which would combine NDT tests and quality management tools. The model included the visual, ultrasound, and eddy current examination in the diagnostic part, and the Pareto–Lorenz diagram correlated with ABC method, histogram, and 5WHY method (asking five questions why). The study’s originality is manifested in the combination of several NDT methods with quality management methods in one model. Using integrally configured methods in the proposed model, it was possible to: reduce diagnostic uncertainty, characterize the critical group of non-conformities, and identify the root causes of the quality problem. The model is a new and universal method that can be implied in any foundry company in order to ensure the stability of the production processes. The application of the model contributes to an increase in the detection speed and enables the reduction of non-conformities in aluminium castings, thus increasing the quality level of the offered products.

Analisis Unit Cost dan Biaya Kepaniteraan Klinik Mahasiswa Profesi Kedokteran Gigi Universitas Udayana dengan Metode Activity Based Costing

Udayana University (UNUD) School of Dentistry (PSSKGPDG) is one of the dental school in Bali that has problems in analyzing the education cost. Based on previous financial reports, the calculation of the unit cost has been made using the activity based costing (ABC) method for the undergraduate phase. This study was aimed to determine the unit cost and the amount of clinical clerkship education costs that would be proposed using the ABC method. This was a mixed method study using a combination of quantitative and qualitative approaches. The quantitative approach used secondary data of financial statements for the 2019/2020 academic year analyzed by using the ABC method. Meanwhile, the qualitative approach was conducted through in-depth interviews with five informants selected by purposive sampling and then was analyzed thematically. The results showed that the unit cost per semester for PSSKGPDG FK UNUD students was Rp. 61,635,692 which was greater than the unit cost previously calculated by the study program of Rp. 22,319,000. Often the unit costs that had been prepared were not below the budget plan (RAB) due to the lack of detail in budgeting by the study program. In conclusion, although PSSKGPDG prepared RAB by applying the ABC method, in the end its implementation was not fully realized due to urgent activities or budgets that exceeded the ceiling. Periodic training is needed, therefore, employees can be more thorough and detailed in preparing a budget.Keywords: activity based costing method; unit cost; dentist clinical clerkship Abstrak: Program Studi Sarjana Kedokteran Gigi dan Profesi Dokter Gigi (PSSKGPDG) Fakultas Kedokteran (FK) Universitas Udayana (UNUD) merupakan salah satu institusi pendidikan dokter gigi di Bali yang memiliki permasalahan dalam analisis biaya pendidikan. Berdasarkan laporan keuangan sebelumnya, perhitungan satuan biaya pendidikan sudah dibuat dengan metode Activity Based Costing (ABC) untuk fase sarjana. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan (unit cost) dan besaran biaya pendidikan kepaniteraan klinik yang akan diusulkan dengan metode ABC. Penelitian ini menggunakan mixed method yaitu kombinasi pendekatan kuantitatif dan kualitatif. Penelitian kuantitatif menggunakan data sekunder laporan keuangan periode tahun ajaran 2019/2020 yang dianalisis menggunakan metode ABC. Penelitian kualitatif dilakukan melalui wawancara mendalam terhadap lima informan yang dipilih secara purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa unit cost per semester mahasiswa PSSKGPDG FK UNUD sebesar Rp. 61.635.692 yang lebih besar dibandingkan unit cost yang telah dihitung sebelumnya oleh prodi sebesar Rp. 22.319.000. Seringkali unit cost yang telah disusun tidak sesuai dengan rencana anggaran biaya (RAB) dikarenakan kurang detailnya prodi membuat anggaran. Simpulan penelitian ini PSSKGPDG menyusun RAB dengan menerapkan prinsip ABC, meskipun pada akhirnya dalam penerapannya tidak terealisasikan dengan sempurna karena adanya kegiatan atau anggaran mendesak yang seringkali melebihi pagu. Pelatihan secara berkala sangat diperlukan sehingga pegawai dapat lebih teliti dan detail dalam menyusun suatu anggaranKata kunci: metode activity based costing; unit cost; kepaniteraan klinik

Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations. Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method. Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated. Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively. Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.

ABC and HML-methods application for determination and optimization of stock for electrical equipment accessory parts

THE PURPOSE. To describe the use of ABC and HML-methods for predicting the volume of emergency stock for main electrical equipment accessory parts. To describe the content of the methods, consider the problems and complexity of use. To propose an algorithm constructing a new method for forming an emergency stock based on the statistical data of an electric power company. METHODS. Various practical tasks can arise in electric power company. We have determined the most effective method for solving them using a numerical experiment. The highest efficiency of the ABC method is shown. The results of statistical processing will help to improve forecast precision using the ABC-method. RESULTS. The complex of statistical data and ABC-analysis showed high efficiency in short-term forecasting of electrical equipment components emergency stocks. Authors found that HML-analysis provides less precision in predicting the requirement of equipment. CONCLUSION. The ABC method is the most promising for implementation the specific task. The use of the method helps to accurately predict emergency stocks of company electrical equipment. The HML-method does not allow to precision planing the amount of required equipment.

ABC and HML-methods application for determination and optimization of stock for electrical equipment accessory parts

THE PURPOSE. To describe the use of ABC and HML-methods for predicting the volume of emergency stock for main electrical equipment accessory parts. To describe the content of the methods, consider the problems and complexity of use. To propose an algorithm constructing a new method for forming an emergency stock based on the statistical data of an electric power company. METHODS. Various practical tasks can arise in electric power company. We have determined the most effective method for solving them using a numerical experiment. The highest efficiency of the ABC method is shown. The results of statistical processing will help to improve forecast precision using the ABC-method. RESULTS. The complex of statistical data and ABC-analysis showed high efficiency in short-term forecasting of electrical equipment components emergency stocks. Authors found that HML-analysis provides less precision in predicting the requirement of equipment. CONCLUSION. The ABC method is the most promising for implementation the specific task. The use of the method helps to accurately predict emergency stocks of company electrical equipment. The HML-method does not allow to precision planing the amount of required equipment.

The ABC method as a tool for blended learning course development at Bergen University Library

Embarking on planning and design of new library courses, or just even redesigning them, might be challenging in an everyday busy schedule. Especially if you want to try out new digital applications or features that could give the training an edge towards students, often prejudiced to what they can expect from a traditional library course. Ideally you engage colleagues and even students and faculty members in such a process. But how can you allocate enough time and resources to reach such ambitions? The ABC method, developed at University College London, is an effective, engaging and creative approach. In only 90 minutes groups are able to work together hands-on to create a visual storyboard outlining the type and sequence of learning activities aligned with the course’s learning outcomes. Blended learning and co-creation are often encouraged in course design in many educational institutions these days. The ABC method encourage also library instructors to think about e-learning tools, methods for active learning and opportunities for co-creation. Library courses, in difference from regular courses at universities, if often taught as a “one-shot-session”, and they rarely include formal evaluations. We therefore felt the need to adapt the method to better suit these circumstances. We adjusted both agenda and material, but all ideas and principles follow the original method. Evaluation showed good feedback regarding the proportion of participants who intended to change their course design after attending the workshop. This session will present the basic principles of the ABC-method and our experiences working with this approach to blended course planning.

Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to COVID-19

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialists, one anesthetist specialists, one outpatient installation nurse, one midwife, one inpatient installation midwives, and one nutritionist. The COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratory examinations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W hospital should redesign elective CS CP activities to eliminate non-value-added activities.

Research on Logistics Cost Control of E-commerce Enterprise from the Perspective of Value Chain– A Case Study of Pinduoduo

Recently, with the rapid development of social platforms, social e-commerce enterprises are also rising. However, in the process of development, logistics cost has become a big constraint. Taking Pinduoduo as an example, this paper adopts case analysis method and literature review method to study how to help e-commerce enterprises control logistics costs from the perspective of value chain. By analyzing, this paper finds that for internal value chain of Pinduoduo, it faces problems of inadequate supervision of delivery cost, unreasonable freight rate, and high reverse logistic cost. For external value chain, Pinduoduo faces problems of low loyalty from users, high competitiveness from competitors and imperfect sinking market value chain. Aiming at these problems, this paper puts forward the following suggestions. For internal value chain, Pinduoduo should adopt JIT and ABC method, strengthen the supervision of delivery cost, and improve the efficiency of after-sale service. For external value chain, Pinduoduo needs to establish strong relationship with suppliers and customers. Most importantly, forming an infallible information system is essential.