BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya

Sunarni, Ch. Wiwik

doi:10.24002/kinerja.v7i2.797

Cited by 3 publications

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“…Costs are defined as income that is incurred, expressed as a price in order to obtain income (revenue) and positioned as a deduction from income (Supriyono: 2000).Cost is an important thing in a future organization plays a role in planning, investing, controlling and making decisions. Recording all over transaction cost served in form report costs using cost accounting (Mulyadi: 2007).The definition of cost is an unavoidable expenditure or sacrifice to obtain goods or services with the aim of obtaining benefits; Expenditures for certain activities, purposes, or time, such as shipping, packaging, and sales costs are intended to obtain income in the company's profit and loss statement, the cost component is a deduction from income. The meaning of costs is different from expenses.…”

Section: Understanding Costmentioning

confidence: 99%

Section: Understanding Activity Based Costingmentioning

confidence: 99%

“…Activity Based Costing is a cost information system that provides complete information about activities to enable company personnel to manage activities (Mulyadi: 2003). This information system uses activity as base as well as subtraction cost And determination accurately cost products or services as objective.This information system is applied in manufacturing, service and trading companies (Mulyadi: 2003). So, Activity Based Costing System (ABCS) is a costing method designed to provide cost information for management for strategic and other decisions that may affect capacity and fixed costs according to (Garrison and Noreen 2000: 292).Activity Based Costing System has been developed in the organization as a solution For problems Which No can resolved with Good by Traditional Systems.…”

Section: Understanding Activity Based Costingmentioning

confidence: 99%

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Implementation Of Activity Based Costing On The Rate Of Inspired Services For Covid-19 Patients At Pusri Hospital, Palembang City

Syawaliyyahpr,

Alwi

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to determine: (1) The cost calculation used by the hospital. Pu sri Palembang to determine the tariff for inpatient services for covid-19 patients in 2021, (2) Calculation of the Activity Based Costing System to determine the rate for inpatient services for COVID-19 patients at the hospital. Pusri Palembang in 2021, (3) Comparison of the calculation of the cost of inpatient services for Covid-19 patients based on hospital calculations with calculations using the Acitvity Based Costing System in 2021. The research method used is descriptive analysis method. The data collection method used in this research is to use the interview method and the documentation method. The interview method was used to obtain supporting data for writing, as for the list of questions as follows: How is the calculation of the cost method used by the hospital. Pusri Palembang to determine the tariff for inpatient services for Covid-19 patients in 2021?. The documentation method is used to obtain data on the list of rates for inpatient services for COVID-19 patients, hospitalization costs, and length of days of hospitalized patients. Based on the results of the study showed that: (1) The method applied by RS. Pusri Palembang to determine the tariff for inpatient services for COVID-19 patients at a rate of Rp. 2,473,606.50 (2) The tariff for inpatient services for Covid-19 patients using the Activity Based Costing method provides cheaper results. The difference that occurs is due to the imposition of overhead costs on each product. In the unit cost method, the overhead costs for each product are charged to only one cost driver, namely the number of days of hospitalization. Activity Based Costing is able to allocate activity costs to each product appropriately based on the consumption of each activity

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Section: Understanding Costmentioning

confidence: 99%

Section: Understanding Activity Based Costingmentioning

confidence: 99%

Section: Understanding Activity Based Costingmentioning

confidence: 99%

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Implementation Of Activity Based Costing On The Rate Of Inspired Services For Covid-19 Patients At Pusri Hospital, Palembang City

Syawaliyyahpr,

Alwi

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Metode kuantitatif dilakukan pada perhitungan harga pokok produksi dengan menggunakan metode full costing dan perhitungan harga jual dilakukan setelah perhitungan harga pokok produksi telah ditemukan (Mulyadi, 2006).…”

Section: Hasil Penelitian Dan Pembahasanunclassified

Penentuan Harga Jual Khusus dengan Menggunakan Metode Full Costing (Studi Kasus pada Pabrik Tahu Sumberejo)

Putro

Roni

2022

MJSE

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he Full Costing method which is applied in accordance with cost accounting rules in calculating a product is sufficient to help reduce the occurrence of overcasting or undercoating caused by distortions of costing. The calculation of the cost of production using the Full Costing method should be carried out by a factory in determining the cost of production and determining the amount of the selling price. Production costs are cost elements that must be controlled as one of the bases in determining the selling price that is considered reasonable by consumers. In this study, the Pabrik Tahu Sumberejo has calculated production costs, but the calculations are not correct because they still use calculations with very simple methods. Calculations have not been carried out in detail, still not including some elements of the costs incurred during the production process. This study aims to determine the difference between the calculation of the cost of production carried out by the Pabrik Tahu Sumberejo so far with the calculation using the Full Costing method and its effect on the selling price. The results of the calculations in this study indicate that the calculation of the cost of goods manufactured using the Full Costing method compared to the cost of goods manufactured using the simple method gives different results. The calculation of the cost of production using the full costing method results in higher costs. This is because the calculations made by the factory are not correct in charging factory overhead costs for each product.

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“…Activity Based Costingfocuses on the costs attached to services based on the activities carried out to carry out, and distribute or support the services concerned (Mulyadi, 2016). The main difference in calculating cost of goods between traditional cost accounting and an Activity Based Costing system is the number of cost drivers used (Zulia, 2020).…”

Section: Introductionmentioning

confidence: 99%

Activity Based Costing Method As The Basis For Determining Service Rates In The Radiology Unit At Royal Prima Hospital Medan

Merrina Arts,

Novalinda Ginting,

Ginting

2023

IJHP

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Determining the tariff for radiology examination services is a very important decision, because it can affect the profitability of a hospital. Activity Based Costing is a system of accumulating costs and charging costs to products using various cost drivers by tracing the costs of each activity and then tracing the costs from activities to products. The purpose of this study was to determine the application of the activity based costing method as an alternative to CT Thorax service rates in the radiology unit at RSU Royal Prima Medan. The data analysis technique used in this study is a non-statistical quantitative analysis technique. Data in the form of numbers obtained from RSU Royal Prima Medan which contains the calculations are then analyzed using the ABC (Activity Based Costing) Implementation theory. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809. The results showed that the unit cost for CT Thorax examination in the radiology unit of RSU Royal Prima Medan using the activity based costing method was Rp. 1,646,693. The real cost of a CT Thorax examination at the radiology unit of the Royal Prima Medan General Hospital is Rp. 1,897,500. There is a difference in the cost of CT Thorax examination at the radiology unit of RSU Royal Prima Medan with unit costs using the activity based costing method and using real cost calculations at RSU Royal Prima Medan with a cost difference of Rp.250,809.

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BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya

Abstract: Judul Buku :Activity-Based Cost System:Sistem Informasi Biaya untuk Pengurangan BiayaPenulis : Drs. Mulyadi, MSc., AkuntanPenerbit: UPP AMP YKPN YogyakartaWaktu Penerbitan: Mei 2003Tebal: xxvi + 483 halaman: 5 bagian ,13 bab

Cited by 3 publications

References 0 publications

Implementation Of Activity Based Costing On The Rate Of Inspired Services For Covid-19 Patients At Pusri Hospital, Palembang City

Implementation Of Activity Based Costing On The Rate Of Inspired Services For Covid-19 Patients At Pusri Hospital, Palembang City

Penentuan Harga Jual Khusus dengan Menggunakan Metode Full Costing (Studi Kasus pada Pabrik Tahu Sumberejo)

Activity Based Costing Method As The Basis For Determining Service Rates In The Radiology Unit At Royal Prima Hospital Medan

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