Activity based costing

In today’s rapidly changing and highly
competitive business environment,
organizations are under constant pressure
to enhance efficiency, optimize resources,
and maintain profitability while meeting
the evolving expectations of customers
and stakeholders. Within this context,
effective cost management has emerged as a
cornerstone of organizational success, as it
not only helps firms to monitor and control
expenditures but also equips them with the
insights necessary to make informed strategic
decisions. Managerial costing techniques,
therefore, go beyond the traditional function
of recording and reporting costs. They serve
as powerful strategic tools that enable
managers to analyze cost behavior, identify
inefficiencies, allocate resources effectively,
and design pricing strategies that align with
market realities. When applied systematically,
these techniques contribute significantly to
the development of a sustainable competitive
advantage by supporting both cost leadership
and differentiation strategies. This paper
provides an in-depth exploration of key
managerial costing techniques, examines
their practical applications across various
industries, highlights their role in achieving
strategic advantage, and discusses the
emerging trends shaping their future relevance
in a dynamic global marketplace.

The Government of Ethiopia (GoE) has made significant progress in expanding access to primary health care (PHC) over the past 15 years. However, achieving national PHC targets for universal health coverage will require a significant increase in PHC financing. The purpose of this study was to generate cost evidence and provide recommendations to improve PHC efficiency. We used the open access Primary Health Care Costing, Analysis, and Planning (PHC-CAP) Tool to estimate actual and normative recurrent PHC costs in nine Ethiopian regions. The findings on actual costs were based on primary data collected in 2018/19 from a sample of 20 health posts, 25 health centers, and eight primary hospitals. Three different extrapolation methods were used to estimate actual costs in the nine sampled regions. Normative costs were calculated based on standard treatment protocols (STPs), the population in need of the PHC services included in the Essential Health Services Package (EHSP) as per the targets outlined in the Health Sector Transformation Plan II (HSTP II), and the associated costs. PHC resource gaps were estimated by comparing actual cost estimates to normative costs. Results: On average, the total cost of PHC in the sampled facilities was US$ 11,532

This paper reviews through life costing practice with affordability considerations. This provides a holistic view of through life costing by assessing the customer's financial ability to procure and support defence contracts, particularly at the bidding stage. The paper reviews literature on affordability from three perspectives of the customer (affordability), manufacturer (profitability) and supplier (sustainability) then reports industrial practice within the aerospace and defence industries. The paper is aimed at securing definitions, methods of assessment and management of affordability. This is achieved through the review of literature materials and current industrial practice within the defence and aerospace industries. The main contribution of the paper is that it provides the state-of -the-art review of affordability from the three perspectives and together with definition and assessment methods for affordability. The findings helped to identify qualitative and quantitative factors affecting affordability and assessment techniques from the three affordability perspectives. Also a gap analysis of literature and current industrial practice in terms of definitions and assessment methods was performed based on research findings. The paper provides direction for future research in affordability based on the three perspectives of

This paper presents an improved, efficiency based absorption costing method. Efficiency based absorption costing EBAC represent an algorithm that absorbs costs based on efficiency as the main driver and we compare its results with other methods such as ABC as proof-of-concept. EBAC results in significant cost changes compared to ABC and the traditional costing system (TCS). Businesses could embrace the more efficient EBAC for a host of their pertinent cost control and decision making needs. The EBAC methodology is both easy and convenient to apply as firms currently using ABC could instantly explore EBAC without the need to gather extra information.

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators specific for analysing operational performance and for decision making and the trend of the key performance indicators in the context of the economic crisis. The starting point of the study is a questionnaire addressed to small and medium sized enterprises activating in the tourism area, especially in the hotel industry. The respondents answered the questions in perfect anonymity by choosing one of the multiple choices for some of them and offering open answers to the others. Our analysis reveals a fair view of the dynamic of the most used key performance indicators in Romanian hotel industry, the limits of their interpretation and usage and the evolution of the financial and economic performance. The declared purpose of the research is to set the bases of a starting point in order to provide solutions for improving the relevance and the usage of these indicators in this domain, in the context of a sustainable business, taking into account the nowadays status of the economy in general and in particular the hotel industry.

This research is a study on the CV. Dinar Jaya Abadi Surabaya with the title "Determination Process Cost of Production Frigyd Custom Clothes CV. Dinar Jaya Abadi Surabaya ". The goal of this research is to know how the process of determining the Cost of Production Frigyd Custom Clothes CV. Dinar Jaya Abadi Surabaya. This research is descriptive to describe the accounting treatment of current accounts in the cooperative. Data obtained from Primary Data is data obtained directly from the source, in the form of the interview with one of the staff CV. Dinar Jaya Abadi Surabaya namely Firman Ramadhan and Secondary data, ie data obtained through the media or other parties, in the form of evidence and accounting records. The results of the study, CV Dinar Jaya Abadi has a production cost calculation is simple. Cost of production of custom clothes Frigyd derived from raw material costs, direct labor costs, and factory overhead costs. companies do not have the product in the proces...

Objective: In 2017, an optimized immunization supply chain (iSC) model was implemented in Equateur Province, Democratic Republic of the Congo. The optimized model aimed to address iSC challenges and featured direct deliveries to service delivery points (SDPs), longer replenishment intervals and increased cold chain capacity. This assessment examines iSC costs before and 5 months after implementing the optimized model. Materials & Methods: We used a nonexperimental pre-post study design to compare iSC costs before and after implementation. We applied an activity-based costing approach with a comparison arm to assess procurement, management, storage and transportation costs for three iSC tiers: Province (n = 1); Zone (n = 4) and SDP (n = 15). We included data from 3 treatment Zones and 11 treatment SDPs; 1 control Zone and 4 control SDPs. We used sample and population data to estimate iSC costs for the entirety of Equateur Province. Results: In the period immediately before implementing the optimized model, estimated annual iSC costs

Калькулювання вартості основних функціональних продуктів діяльності державних закладів вищої освіти: теоретико-організаційні положення Завдання з теоретичного обґрунтування обліку витрат та калькулювання основних функціональних продуктів діяльності державних закладів вищої освіти є першочерговим для розбудови управлінського обліку їх діяльності, яка здійснюється на платній основі. У зв'язку з цим, метою статті є розкриття та уточнення базових основ калькулювання вартості основних функціональних продуктів діяльності державних закладів вищої освіти. Розкрито види калькуляцій та об'єкти калькулювання в межах навчальної та наукової сфери діяльності державних закладів вищої освіти. Визначено, що калькуляційна одиниця в обліковій практиці державних закладів вищої освіти може мати такі форми: натуральні, укрупнені, вартісні, умовно-натуральні, експлуатаційні, трудові, одиниця виконаних робіт та послуг. Встановлено, що в загальному механізмі калькулювання в основу визначення собівартості будь-якого продукту діяльності покладено відповідний метод калькулювання, тобто сукупність способів відображення, групування й узагальнення даних про витрати на створення продукту в системі бухгалтерського обліку, які забезпечують визначення фактичної собівартості продукту. Основними методами калькулювання продукту діяльності державного закладу вищої освіти є позамовний та попроцесний методи калькулювання. Встановлено що сутність позамовного методу в межах обліку ДЗВО визначається у веденні обліку витрат за кожним замовленням, роботою чи окремим випадком надання послуг. Відповідно попроцесний метод визначає таку процедуру, за якою всі витрати збираються за окремими структурними підрозділами та процесами, етапами діяльності державного закладу вищої освіти. Також досліджено такі методи калькулювання як: нормативний метод, який дає можливість досягти більшої достовірності в економічному обґрунтуванні ціни продукту; « директ-костинг», сутність якого полягає в акумуляції щодо собівартості обсягу прямих витрат, а непрямі витрати відносяться безпосередньо на рахунок реалізації. Метод «директ-костингу» є досить ефективним, однак поки що не знайшов своєї реалізації при побудові системи управлінського обліку у вітчизняних державних закладах вищої освіти. Ключові слова: державний заклад вищої освіти, управлінський облік, калькуляція, калькулювання, калькуляційна одиниця, методи калькулювання, функціональні продукти діяльності.

In 2016, Uganda initiated integration of services for non-communicable diseases, including hypertension and diabetes, into existing HIV care services. However, this intervention has not been fully implemented yet in most HIV clinics. We evaluated the costs associated with scaling up hypertension and diabetes management services in selected HIV clinics in Mbarara and Ibanda districts, Uganda. In March 2023, we obtained data on costs of providing hypertension and diabetes services in ten randomly selected HIV clinics in Mbarara and Ibanda districts including, healthcare providers' salaries, time spent offering to these services, training costs, medications, and patient monitoring systems. Using the HEARTS costing tool, we estimated the annual costs of providing hypertension and diabetes services. We disaggregated annual costs by the domains of the HEARTS costing tool. We determined the average annual cost and medication expenses for hypertension and diabetes treatment per enrolled adult patient strati ed by type of health facility. The total annual cost of hypertension and diabetes management services in ten selected HIV clinics was estimated to be $413,850 (range: $8,386 - 186,973). The annual average clinic-level cost per enrolled patient was estimated at $14 (range: $7 - 31). Of the total annual cost, the cost of provider time for initial and follow-up visits represented the largest cost component in 5/10 clinics (mean: 37%, range [13-58%]). In 4/10 clinics, the major cost components were the costs of medication, diagnostic tests, and related supplies (mean: 37%, range [10-75%]).

ERP systems widely used in manufacturing companies, as manufacturing order and costing become a key component in the core business process. In order to increase the management effectiveness in the company, raw material usage in the manufacturing process becomes essential data to be discovered by the company, as the production cost derived from the usage of the raw material itself. SAP ERP can be customized and tailored to meets the business process needs as the leading software company in providing end-to-end ERP Systems. This research uses the UML diagram in the module design process, and the module application itself built under the SAP environment. With the outcome of ERP system module design from this research, the company could discover manufacturing process efficiencies by utilizing a set of system modules.

The costing of services is a complex task due to the intangible nature of many services and the difficulty in identifying the resources and activities that contribute to their production. This leads to challenges such as the allocation of indirect costs, the identification of cost drivers, and the measurement of productivity. In order to address these challenges, management control tools such as Time Driven ABC (TD_ABC) have been developed. TD_ABC is an innovative cost management technique that allows cost models to be designed for complex operations. The model works by modeling the time spent for each activity as a function of one or more parameters called time indicators. This provides a more accurate and detailed representation of the resources consumed by a service, which in turn allows for more accurate cost allocation and identification of cost drivers. This paper is the result of a comparative study of four case studies that aimed to evaluate the strengths and weaknesses of TD_ABC as a management control tool in the context of service companies. The research highlights the potential benefits of the method, such as improved productivity measurement, planning, profitability analysis, internal benchmarking, and decision support. However, the study also reveals some limitations of the method, such as measurement error, specification error, aggregation error, and error in the allocation of fixed costs. Overall, the research provides valuable insights into the challenges of costing in service companies and the potential of TD_ABC as a management control tool. The findings suggest that further research is needed to address the limitations of the method and to explore its potential in different service contexts.

Background: Five studies were conducted in Fortaleza (Brazil), Girardot (Colombia), Machala (Ecuador), Acapulco (Mexico), and Salto (Uruguay) to assess dengue vector control interventions tailored to the context. The studies involved the community explicitly in the implementation, and focused on the most productive breeding places for Aedes aegypti. This article reports the cost analysis of these interventions. Methods: We conducted the costing from the perspective of the vector control program. We collected data on quantities and unit costs of the resources used to deliver the interventions. Comparable information was requested for the routine activities. Cost items were classified, analyzed descriptively, and aggregated to calculate total costs, costs per house reached, and incremental costs. Results: Cost per house of the interventions were $18.89 (Fortaleza), $21.86 (Girardot), $30.61 (Machala), $39.47 (Acapulco), and $6.98 (Salto). Intervention components that focused mainly on changes to the established vector control programs seem affordable; cost savings were identified in Salto (-21%) and the clean patio component in Machala (-12%). An incremental cost of 10% was estimated in Fortaleza. On the other hand, there were also completely new components that would require sizeable financial efforts (installing insecticide-treated nets in Girardot and Acapulco costs $16.97 and $24.96 per house, respectively). Conclusions: The interventions are promising, seem affordable and may improve the cost profile of the established vector control programs. The costs of the new components could be considerable, and should be assessed in relation to the benefits in reduced dengue burden.

O presente trabalho aborda o tema métodos de custeio aplicado a serviços turísticos. A exploração de serviços de turismo envolve uma diversidade de custos, tanto de forma direta, quanto indireta. Diante da situação apontada, o artigo busca responder a seguinte questão de pesquisa: os preços praticados atualmente, para os diferentes passeios disponíveis, são suficientes, do ponto de vista econômico? Trata-se de uma pesquisa exploratória e descritiva, do tipo estudo de caso, adotando uma abordagem qualitativa e quantitativa. A coleta de dados foi realizada mediante fontes documentais, entrevistas e observações. Foi identificado que no cenário analisado, considerando os preços de venda integral dos ingressos, um único passeio não apresentou coerência com o custo unitário, mostrando-se economicamente inviável. Já no cenário considerando os preços médios de venda, dois passeios demonstraram-se economicamente inviáveis. Os demais passeios apresentam coerência entre o custo e o preço de venda dos ingressos, seja ele o preço total (praticado no dia a dia) ou o preço médio (obtido através da receita total do passeio divido pelo número de visitantes).

O presente trabalho aborda o tema metodos de custeio aplicado a servicos turisticos. A exploracao de servicos de turismo envolve uma diversidade de custos, tanto de forma direta, quanto indireta. Diante da situacao apontada, o artigo busca responder a seguinte questao de pesquisa: os precos praticados atualmente, para os diferentes passeios disponiveis, sao suficientes, do ponto de vista economico? Trata-se de uma pesquisa exploratoria e descritiva, do tipo estudo de caso, adotando uma abordagem qualitativa e quantitativa. A coleta de dados foi realizada mediante fontes documentais, entrevistas e observacoes. Foi identificado que no cenario analisado, considerando os precos de venda integral dos ingressos, um unico passeio nao apresentou coerencia com o custo unitario, mostrando-se economicamente inviavel. Ja no cenario considerando os precos medios de venda, dois passeios demonstraram-se economicamente inviaveis. Os demais passeios apresentam coerencia entre o custo e o preco de ve...

Due to the increased emphasis on technology, modern manufacturing processes are no longer labor intensive. Therefore, the traditional cost estimation approaches based on volumetric measures are inadequate to asses the costs accurately. Contemporary approaches such as activity based costing have been suggested that track hidden costs by relating them to the specific activities, thus providing a much more realistic estimation for manufacturing costs. Since activity based costing does not assign cost of under-utilized resources to customers, the issue of resource under-utilization remains unaddressed. The present paper recognizes resource under-utilization cost to be an important consideration in order to identify the potential bottlenecks in the manufacturing process. This paper proposes an activity based costing model to identify resource under-utilization assuming normally distributed demand. In light of futuristic uncertainty about order sizes and in order to validate the proposed model, a discrete-event simulation approach has been presented.

The African Complementary and Alternative Medicines (ACAM) industry in South Africa is complex. The main objectives of the research are to develop and demonstrate the adoption of a costing model by ACAM health practitioners to influence and improve decision-making process. In achieving the main research objective the three sub-objectives were created. First, identify the current approaches used by the ACAM practitioners to cost their products and services and how it supports their decision-making. Secondly, to develop and adopt a cost model for ACAM practitioners to effectively capture products and services cost information for improved health care service delivery. The third is to understand the challenges of adopting the proposed costing model for further improvement. No apparent studies so far provide a clear picture of how strategic cost accounting is implemented in ACAM facilities; therefore, a contingency theory and production theory of value were used. The main data was gathe...

Measuring the success of Activity Based Costing (ABC) is part of a more general challenge of measuring the success of any major change in managerial methods. The past thirteen years have seen accelerated rates of change in the South African Post Office (SAPO). However little is known about ''Measuring the successful implementation of ABC in (SAPO)''. The objectives of this study is to research the perceptions of staff regarding the successful implementation of ABC, the benefits of ABC implementation and the conditions that affect the potential benefits from the successful implementation of ABC. This will allow organisations and provide them with relevant information that will enable them to make better decisions with regard to measuring the successful implementation of ABC. To achieve these objectives a questionnaire was prepared and handed out to the finance staff of the SAPO. They were asked to respond to the questionnaire on their experience and their perceptions on the implementation of ABC. 121 questionnaire were returned generating a 38% response rate. The findings in this study highlighted that top management fails in giving active support to the implementation of ABC and the technical factors were perceived as standing in the way of the successful implementation of ABC. These were training, the high cost of implementing ABC, the lack of software packages, the lack of data requirements and co-operation between departments. From the finding the recommendation was made were general strategies were suggested for the SAPO for measuring the successful implementation of ABC. Based Costing, Fundamental of ABC, Implementing of ABC, Benefits of ABC, Limitations of ABC, Environmental effect of ABC.

Abstrack: Pembebanan biaya overhead pabrik berdasarkan sistem tradisional seringkali menyebabkan adanya distori biaya. Salah satu upaya untuk mengatasi distorsi biaya tersebut adalah dengan membebankan biaya overhead pabrik dengan activity based costing. Penggunaan activity based costing juga dapat membantu perusahaan yang menghasilkan banyak produk dalam menentukan tingkat profitabilitas. Profitabilitas menunjukkan apakah suatu badan usaha mempunyai prospek yang baik di masa yang akan datang untuk kelangsungan hidup perusahaan. Penelitian ini merupakan penelitian deskriptif kuantitatif yang dilakukan di UD NIAGA BAKTI yang bergerak dibidang pengolahan petis ikan tuna di Pamekasan yang berlokasi di Desa Konang, Kecamatan Galis, Kabupaten Pamekasan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh dengan melakukan pengamatan langsung dan wawancara. Teknik analisa penelitian ini adalah dengan menghitung dan membandingkan profitabilitas produk petis dengan menggunakan sistem biaya tradisional dan sistem biaya berdasarkan aktivitas. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan harga pokok produksi dan profitabilitas UD NIAGA BAKTI dengan menggunakan activity based costing dibandingkan sistem biaya tradisional.

Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, lifecycle costing, target costing, value analysis, functional analysis, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.

Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, life-cycle costing, target costing, value analysis, functional analysis, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.  

The INA-CBG’s (Indonesia Case Based Groups) package rate implementation for National Health Insurance Program member since 1st January 2014 suffering from stroke has forced all hospitals in Indonesia to do a quality control and efficient service cost. Stroke, one of the catastrophic diseases often accompanied with some of its comorbid factors, requires high treatment cost. Thus, a cost analysis study is needed to prevent hospital loss. This study was aimed at determining the suitability of cost between the real cost of stroke therapy and the Indonesian Case-Based Groups (INA-CBG) rate according to the Ministry of Health Decree number 69 of 2013. This study was an observational study with a cross-sectional design. Data collection was done retrospectively. Study subjects were all that hospitalized strokes of patients who were members of the National Health Insurance and also met the inclusion and exclusion criteria registered between January to June 2014. The study data were in real d...

Objeto: Entender por qué muchas empresas que desarrollan modelos de costes basados en actividades (ABC) no los utilizan de forma regular. Diseño/metodología/enfoque: Revisamos la literatura existente sobre el proceso de implementación de modelos ABC, concentrándonos específicamente en el paso de la aceptación de un modelo ABC a su uso rutinario. Identificamos factores clave para la introducción de los sistemas ABC como herramienta de gestión operativa y los utilizamos para interpretar la experiencia de dos empresas que ilustran, respectivamente, un éxito y un fracaso. Se identifican dieciséis factores candidatos a influir positiva o negativamente en la utilización real del modelo. Estos factores se pueden agrupar en seis categorías: factores estratégicos, individuales, organizativos, tecnológicos, operativos y externos. Valor añadido: Este trabajo arroja luz sobre la situación paradójica de que el uso rutinario de los sistemas ABC no es tan común como podría esperarse dada su aceptación generalizada en un nivel conceptual. Palabras clave: modelo de costes por actividades, implantación de modelos de costes, cambios en sistemas contables

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank. The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source. This Research has been proven that Resource consumption Accounting is more Normal Costing systems accurate In allocating indirect costs, especially in banks, because they are high. This Research provide an insight into the measurement of idle capacities quantitative and money within the Service sector generally, and Banks especially. The most important conclusions of this research that Resource consumption Accounting helps General Management of the Bank to exploit unused capacity...

This study investigated Strategic Management Accounting (SMA) with a view to determining the extent to which it influences Competitive Advantage in the manufacturing industry in Nigeria. To achieve this purpose some research questions were raised, and a review of' related literature was made. The population of this study consists of Chief Executives, Chief Accountants and Marketing Directors of those manufacturing companies quoted in the Nigerian Stock Exchange Factbook of 2009. A total of one hundred (100) of such companies and three hundred (300) respondents were identified. The questionnaire, which was administered on the Chief Executives, Chief Accountants and Marketing Directors of the selected companies, was the instrument used for data collection at this study and it was subjected to a face and content validity. Its reliability was rested through a pilot survey of twenty four (24) respondents with thirty-two (32) test items. A reliability co-efficient of 0.96 was computed...

This research work was designed to examine the impact of the Value-Chain Analysis on Competitive Advantage of manufacturing firms in Nigeria. To achieve this purpose, hypothesis was formulated and a review of related literature was made. The population of this study consists of those manufacturing companies quoted in the Nigerian Stock Exchange Factbook of 2009. A total of One hundred (100) of such companies was identified. The data for this study were collected through the secondary sources such as the companies' Annual Reports of various years and CBN Statistical Bulletin of 2009. The hypothesis stated in this study was statistically tested with the Multiple Regression Analysis. Our findings revealed that the Value-Chain Analysis has a positive but insignificant impact on Competitive Advantage of a manufacturing firm in Nigeria. Based on the above, it was recommended that -manufacturing firms in Nigeria should welcome a change from the brought to you by CORE View metadata, citation and similar papers at core.ac.uk

Background Acute lymphoblastic leukemia (ALL) is a common childhood cancer characterized by the uncontrolled proliferation of immature white blood cells. While advancements in Results Among the 179 patients, 81 (45.3%) died during the course of treatment. Of these, 33 (18%) died before initiating induction therapy, while 48 (27.4%) died primarily due to treatment abandonment during various phases of therapy. The event-free survival rate was 75 (41.9%). Mortality rates were significantly higher in patients with certain variables identified through Cox regression analysis, including age, sepsis, and relapse, which nearly doubled the risk of death. Elevated LDH levels, malaria infection, and T-cell ALL were associated with approximately six-fold, threefold , and seven-fold increases in the risk of death, respectively. Only 22 out of 179 patients (12.29%) achieved remission. Among these patients, hematotoxicities observed during the maintenance phase included anemia in 19/22 (86.4%), grade 3-4 neutropenia in 12/22 (52.2%), and thrombocytopenia in 17/22 (77.3%). Conclusion A high mortality rate was observed among children with ALL, with significant risk factors including relapse, age over 10 years, elevated LDH levels, sepsis, low platelet counts, T-cell ALL, malaria infection, and induction failure. To improve survival rates, it is essential to address these factors by optimizing treatment regimens and minimizing delays in diagnosis and care delivery.

The primary objective of this study was to investigate the Applicability of Customer Profitability Analysis as a strategic decision-making technique in a hospitality environment. The study commenced with a review of literature in the fields of Yield Management, Customer Profitability Analysis (CPA) and Activity-Based Costing (ABC), with ABC being identified as an appropriate method of costing to use in CPA. Issues arising from the implementation of an Activity-Based CPA including the purpose of the system, the selection of software and the identification o f activities and drivers are considered both in the context of a literature review and are later considered in the context of the primary research undertaken by the author. The primary research involved the development of an Activity-Based CPA and its implementation in a hotel environment. The test site chosen for the implementation of the system was a three star, medium-sized hotel property located in the centre of Dublin city. The time taken to conduct the study at the site was thirteen months. Findings indicate that the concept of CPA, using ABC, is applicable in the hotel environment. Findings also suggest that is technically feasible to apply an Activity-Based CPA in a hotel organisation with results o f the analysis at the site providing valuable information to management for decision-making. One of the significant findings of the analysis was that 38% of revenue generated at the site is contributing to 137% of total profits. The study has resulted in the availability of cost and revenue data by customer group, data that was previously inaccessible by management at the site. Management anticipate maintaining the system at the site in order to use the customer profitability information generated by the system in long-term customer-related decisions. ABC Activity-Based Costing CIMA -Chartered Institute o f Management Accountants CPA Customer Profitability Analysis IBEC Irish Business and Employers Confederation

The primary objective of this study was to investigate the Applicability of Customer Profitability Analysis as a strategic decision-making technique in a hospitality environment. The study commenced with a review of literature in the fields of Yield Management, Customer Profitability Analysis (CPA) and Activity-Based Costing (ABC), with ABC being identified as an appropriate method of costing to use in CPA. Issues arising from the implementation of an Activity-Based CPA including the purpose of the system, the selection of software and the identification o f activities and drivers are considered both in the context of a literature review and are later considered in the context of the primary research undertaken by the author. The primary research involved the development of an Activity-Based CPA and its implementation in a hotel environment. The test site chosen for the implementation of the system was a three star, medium-sized hotel property located in the centre of Dublin city. The time taken to conduct the study at the site was thirteen months. Findings indicate that the concept of CPA, using ABC, is applicable in the hotel environment. Findings also suggest that is technically feasible to apply an Activity-Based CPA in a hotel organisation with results o f the analysis at the site providing valuable information to management for decision-making. One of the significant findings of the analysis was that 38% of revenue generated at the site is contributing to 137% of total profits. The study has resulted in the availability of cost and revenue data by customer group, data that was previously inaccessible by management at the site. Management anticipate maintaining the system at the site in order to use the customer profitability information generated by the system in long-term customer-related decisions. ABC Activity-Based Costing CIMA -Chartered Institute o f Management Accountants CPA Customer Profitability Analysis IBEC Irish Business and Employers Confederation

The paper presents an overview of recent work undertaken jointly by the European Commission, the OECD Nuclear Energy Agency and the International Atomic Energy Agency to update the standardised list of cost items for decommissioning costing, which they first published in 1999 (colloquially known as the “Yellow Book”). The overall objective of this initiative has been to provide a harmonised basis for presenting cost estimates, so that the basis for the cost amounts can be better understood and compared, taking into account the assumptions, boundary conditions and input data used for costing. The first standardised structure of items for decommissioning costing was issued in 1999 [1]. Since then, experience with using this structure was accumulated which serves as the background for updating of this standardised structure. The paper provides an outline of the hierarchical numbering system for the ‘standard’ decommissioning activities, including a description of the main ‘high level’ ...

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular.  The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured...

This study investigated impact of users-auditor misunderstanding of auditors' roles on audit expectation gap and liability and means to mitigate auditors' liability. The study applied survey design, conflict role theory and regression analysis to analyse data obtained from 120 relevant stakeholders. Regression results proves that disclosure of early warning of insolvency and going concern status have positive and significant impact on audit expectation gap. Misunderstood responsibilities for fraud detection, clean and qualified audit reports affect audit expectation gap negatively, but only qualified report is significant. There is a statistically insignificant negative relationship between auditors' liability and clean audit report, fraud detection and early warning of insolvency. The users understanding of going concern disclosure and qualified audit report impacts audit expectation gap positively; the former is insignificant while the latter is significant. Findings further shows that use of usersauditors forum and advocacy for auditors' roles in laws and standards increases auditors' liability significantly and insignificantly, respectively. Only the user education has insignificant negative impact on auditors' liability. Findings suggests convergence in users-auditors understanding of responsibility for fraud detection, clean and qualified audit report which reduces audit expectation gap while users' understanding of clean audit report, fraud detection and early warning signs of insolvency increases auditors' liability. Only user education reduces auditors' audit expectation gap. The study recommends that relevant stakeholders should consolidate on gains of user education to further reduce audit expectation gap, rethink methodologies for users-auditors forum and advocacy for auditors' roles enshrined in laws and standards.

IranDoc was founded in September 1968 with the aim of promoting and developing information management, training for research cooperation and supporting science and technology activities in Iran. Today, it is one of the most successful research and information centers that has been able to initiate valuable policies for the development of its information materials, databases, and human resources. Also, Irandoc has been trying to launch and provide several systems based on the latest developments to provide better services. Now, with the beginning of the second half century of its activities, it is necessary to consider certain measures and activities to guide research policies by processing and creating added value out of its resources and services. For this purpose, a list of activities are suggested in this paper such as reviewing the user interface of the systems and considering the possibilities of obtaining output for research activities, removing repeated registrations and obtaining different services with one account, collecting and organizing research projects and theses of a wide range of universities under the authority of the two Iranian ministries (the Ministry of Science, Research and Technology and the Ministry of Health and Medical Education) as well as non-governmental institutions of higher education, providing scientometric services based on the data available in Irandoc systems, setting up a huge system of questionnaires and checklists, picking up sources at the end of theses and presenting them independently as well as creating a link between the sources and the text, launching a system of suggested research topics, strengthening the resources of Irandoc through public appeals, and holding the festival of "Research in Research".

Model točke pokrića je koristan analitički instrument za utvrđivanje ekonomskih učinaka koji pomaže u planiranju i donošenju poslovnih odluka u procesu upravljanja maslinarskom proizvodnjom. Ovaj model se koristi kao analitički instrument koji daje određene smjernice za kratkoročno poslovno odlučivanje. Cilj rada bio je primijeniti cjelokupnu analizu točke pokrića i pokazati odnose između troškova, prihoda i financijskog rezultata pri različitim razinama proizvodnje maslina te utvrditi razinu proizvodnje kod koje su pokriveni ukupni troškovi uz determiniranu prodajnu cijenu. Na temelju tehnoloških i ekonomskih polazišta izrađena je modelna kalkulacija pokrića varijabilnih troškova maslinarske proizvodnje. Modelnom kalkulacijom utvrđeni troškovi i prihodi predstavljali su podlogu za analizu točke pokrića i izračunavanje relevantnih ekonomskih veličina i pokazatelja. Pri količini proizvodnje od 386 kg maslinovog ulja ostvaruje se ukupni prihod u iznosu od 17.391,59 kn koji pokriva ukupne troškove, što znači da je potrebno ostvariti 28,9% ukupne količine proizvodnje za izlazak iz zone gubitka. Pozitivan financijski rezultat i vrijednosti ekonomskih pokazatelja proizvodnosti rada, ekonomičnosti i rentabilnosti proizvodnje u analitičkom modelu pokazuju da je konvencionalna proizvodnja maslina u punoj rodnosti efikasna pod pretpostavkom postizanja očekivanog priroda ploda, randmana ulja i njegove uspješne prodaje.

Model točke pokrića je koristan analitički instrument za utvrđivanje ekonomskih učinaka koji pomaže u planiranju i donošenju poslovnih odluka u procesu upravljanja maslinarskom proizvodnjom. Ovaj model se koristi kao analitički instrument koji daje određene smjernice za kratkoročno poslovno odlučivanje. Cilj rada bio je primijeniti cjelokupnu analizu točke pokrića i pokazati odnose između troškova, prihoda i financijskog rezultata pri različitim razinama proizvodnje maslina te utvrditi razinu proizvodnje kod koje su pokriveni ukupni troškovi uz determiniranu prodajnu cijenu. Na temelju tehnoloških i ekonomskih polazišta izrađena je modelna kalkulacija pokrića varijabilnih troškova maslinarske proizvodnje. Modelnom kalkulacijom utvrđeni troškovi i prihodi predstavljali su podlogu za analizu točke pokrića i izračunavanje relevantnih ekonomskih veličina i pokazatelja. Pri količini proizvodnje od 386 kg maslinovog ulja ostvaruje se ukupni prihod u iznosu od 17.391,59 kn koji pokriva ukupne troškove, što znači da je potrebno ostvariti 28,9% ukupne količine proizvodnje za izlazak iz zone gubitka. Pozitivan financijski rezultat i vrijednosti ekonomskih pokazatelja proizvodnosti rada, ekonomičnosti i rentabilnosti proizvodnje u analitičkom modelu pokazuju da je konvencionalna proizvodnja maslina u punoj rodnosti efikasna pod pretpostavkom postizanja očekivanog priroda ploda, randmana ulja i njegove uspješne prodaje.

In this paper efforts have been made to record the actual, real cost of health care services in a Neonatal Intensive Care Unit (N.I.C.U.) of a public hospital. It is well known that, in recent years, the hospitals have been reimbursed with the system of Diagnosis-Related Groups (D.R.G.’s). The purpose of this study is to determine whether the costs according with D.R.G.’s correspond to the actual-real cost, as this is recorded in the N.I.C.U. This cost is called direct cost. Here is a case study of a premature neonate in the intensive care unit (N.I.C.U.). From the outset, the age of pregnancy, the birth weight, the duration of hospitalization in N.I.C.U. and the needs of the newborn in oxygen, medication, as well as nutrition are defined which are very important in shaping the cost. Then, the cost is calculated according to the D.R.G.’s system. By setting three basic diagnoses (I.C.D.-10), we find the D.R.G. which better describes the case, as well as the associated costs. Then, we...

Objective:The Bangladesh Integrated Nutrition Programme (BINP) experimented with two models of delivery: the first model uses the Government of Bangladesh's (GOB) own management structure and the second uses the non-government organisations (NGOs) working in the local community. This study compares the relative efficiency of GOB and NGO management in the provision of nutrition services.Design:A detailed costing survey was carried out to estimate the cost of delivering nutrition services from the Community Nutrition Centres (CNCs). The number of individuals enrolled, the number actually participating in the programme and person-days of service delivered were used as effectiveness measures.Setting:Thirty-five CNCs were randomly selected from five BINP areas, of which 21 were in GOB-run areas and 14 in NGO-run areas.Results:The cost of providing nutrition services per enrolee was US$ 24.43 for GOB-run CNCs and US$ 29.78 for NGO-run CNCs.Conclusions:Contrary to the widely held view,...

Private providers dominate health care in India and provide most tuberculosis (TB) care. Yet efforts to engage private providers were viewed as unsustainably expensive. Three private provider engagement pilots were implemented in Patna, Mumbai and Mehsana in 2014 based on the recommendations in the National Strategic Plan for TB Control, 2012-17. These pilots sought to improve diagnosis and treatment of TB and increase case notifications by offering free drugs and diagnostics for patients who sought care among private providers, and monetary incentives for providers in one of the pilots. As these pilots demonstrated much higher levels of effectiveness than previously documented, we sought to understand program implementation costs and predict costs for their national scale-up. We developed a common cost structure across these three pilots comprising fixed and variable cost components. We conducted a retrospective, activity-based costing analysis using programmatic data and qualitative interviews with the respective program managers. We estimated the average recurring costs per TB case at different levels of program scale for the three pilots. We used these cost estimates to calculate the budget required for a national scale up of such pilots. The average cost per privately-notified TB case for Patna, Mumbai

Berdasarkan analisis situasi dari kondisi mitra dapat dilihat bahwa permasalahan yang dihadapi oleh UKM Karya Lestari jaya adalah tenaga kerja belum memiliki pengetahuan tentang proses perawatan dan perbaikan mesin steamer bertingkat dalam proses pengukusan kerupuk singkong (samiler). Hal ini menyebabkan kurang terkontrolnya komponen mesin dalam proses produksi, sehingga sering terjadi kerusakan mesin steamer bertingkat dan terganggunya proses produksi kerupuk singkong (samiler). Selain itu, tingginya biaya perbaikan kerusakan mesin steamer bertingkat mempengaruhi dari biaya produksi. Penyelesaian permasalahan yang dihadapi UKM Karya Lestari Jaya melalui pelatihan perawatan dan perbaikan (maintenance) mesin steamer bertingkat bagi tenaga kerja. Tujuan dari kegiatan, antara lain : peningkatan kemampuan tenaga kerja dalam melakukan perawatan dan perbaikan (maintenance) mesin steamer bertingkat, mengurangi resiko kerusakan komponen pada mesin steamer bertingkat, mengurangi biaya perawatan dan perbaikan mesin steamer bertingkat melalui maintenance secara mandiri. Langkahlangkah dalam menyelesaikan permasalahan, antara lain: Koordinasi dan diskusi dengan UKM Karya Lestari Jaya, pelatihan perawatan dan perbaikan (maintenance) mesin steamer bertingkat bagi tenaga kerja, pendampingan perawatan dan perbaikan (maintenance) mesin steamer bertingkat, evaluasi program pelatihan perawatan dan perbaikan (maintenance) mesin, steamer bertingkat bagi tenaga kerja UKM Karya Lestari Jaya. Berdasarkan hasil dari kegiatan pelatihan perawatan dan perbaikan (maintenance) mesin steamer bertingkat bagi tenaga kerja UKM Karya Lestari Jaya, maka didapatkan kesimpulan yaitu: terdapat peningkatan pemahaman tenaga kerja dan pemilik UKM tentang maintenance mesin steamer bertingkat, pengurangan resiko kerusakan mesin steamer bertingkat melalui maintenance secara berkala, dan terjadi penurunan biaya maintenance mesin steamer bertingkat melalui maintenance secara mandiri oleh tenaga kerja dan pemilik UKM.

Resumo: Este artigo tem por objetivo discutir a aplicabilidade do Custeio e da Gestão Baseada em Atividades nas cooperativas agroindustriais. Inicialmente são descritos os conceitos renovados relatados pela literatura específica sobre essas ferramentas de gestão empresarial, considerando o método de Custeio Baseado em Atividades e os seus principais componentes, bem como a Gestão Baseada em Atividades e os principais benefícios gerados à gestão das organizações cooperativas agroindustriais. São também apresentados os principais processos de negócio desenvolvidos nessas organizações e os benefícios proporcionados aos gestores no sentido de que possam desenvolver um planejamento que leve em consideração os pontos fortes e os pontos fracos da empresa bem como a análise do desempenho das atividades desenvolvidas no âmbito de cada processo. Palavras-chave: Custeio. Gestão. ABC/ABM. Cooperativas. �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de Maringá. �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de Maringá. �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de �outor�� �rofessor do �epartamento de �i�ncias �ontábeis da �niversidade �stadual de Maringá.

Converging business, sustainability, and technology is a challenge that manufacturing firms face to create value and be competitive. Energy- and raw material-intensive manufacturing industries are particularly aware of environmental issues and circular economy practices due to the large amounts of resources they use. However, manufacturing companies must also be mindful of economic sustainability in order to make their business profitable. For this, appropriate economic evaluation tools are needed, one of which is life cycle costing (LCC). LCC, when applied to the manufacturing context, is often considered as a simple extension of the life cycle assessment (LCA). This is the main limitation of LCC, as it only contributes to determining the economic value of environmental damage. This research aims to overcome this limitation, analyzing the Italian ceramic tile manufacturing sector as a case study in order to conceptually develop, through the abductive methodology, a calculation fram...

Electric vehicle (EV) charging stations play a pivotal role in the widespread adoption and integration of electric vehicles into mainstream transportation systems. While the effects of climate change and greenhouse gases are increasing worldwide, the transition to electric vehicles is of high importance in terms of both ecological and sustainability. EV charging stations serve as the backbone of this transition, providing essential infrastructure to support the charging needs of EV owners and facilitate the transition to electric vehicles. In this study, a MINLP mathematical model is developed for the multi-objective optimization of EVCS. For implementation, Istanbul's European side and a large-scale synthetic case are addressed considering both current demand and estimations for low, medium, and high EV numbers by the Energy Market Regulatory Authority (EMRA) for 2030 and 2035. The primary aim is to minimize station numbers, capacity, waiting time, and station idle time while meeting the demand. During the solvation of the mathematical model, both present demand and future EV usage forecasts are taken into consideration. This involves simulating different scenarios using EMRA's 2030 and 2035 estimates and determining the optimal locations and capacities for charging stations for each demand level. Efficiencies in different scenarios were evaluated and the created mathematical model provides to optimize EV charging stations in multiple ways, there will be savings in total cost and labor force. The findings of the study will provide a valuable guide to the EV charging station infrastructure planning of the highways, regions, and urban areas to be selected in possible studies. The multi-directional optimization model addressed in this study will support decision-makers and industry experts in making informed decisions towards the sustainable and efficient development of EV charging infrastructure.

The use of environmental management accounting concepts for companies encourages the ability to minimize the environmental problems it faces. The same is the case with five-star hotel companies in the Nusa Dua area. this study aims to examine the adoption of EMA in the hotel industry in Nusa Dua and the Adoption of Environmental Management Accounting (EMA) among hotel companies in Nusa Dua. This research is qualitative research. Data collection is done by survey, interview, and observation. Data analysis used interactive model of analysis from Miles and Huberman. The findings that can be seen are scale of environmental costs and contemporary management accounting practices affect the implementation of environmental management accounting in the hotel industry. The company considers that the implementation of Activity Based Costing provides better insight into the structure of hotel expenses.