Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System – A Managerial Accounting Case Study

Huang, Qianyun

doi:10.11114/afa.v4i2.3496

Cited by 5 publications

(3 citation statements)

References 2 publications

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“…Therefore, applying ABC accounting techniques is essential to achieving general efficiency both in the long and short run. Besides, for its effective application, there is a need to invest in human capital which plays a significant role in its implementation, among other key factors are also significant (Huang, 2018). On the part of private organizations, also need to have accounting systems that adhere to that international financial reporting standards which are key in any accounting part (Barton, 2011).…”

Section: Discussionmentioning

confidence: 99%

Activity-based Costing Accounting System and Government Services Efficiency

Mohammad¹,

Salleh²

2022

IJARBSS

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The objective of this research is to investigate the Activity-based Costing accounting system and Jordan's efficiency of government services. ABC systems were also influenced to improve and evolve in order to increase the efficiency of government services. The study's sample consists of 182 questionnaires completed by Jordanian government employees. The study revealed that the Activity-based Costing accounting system has a significant impact on the efficiency of Jordan's government services. Furthermore, the study revealed an Activity-based Costing accounting system for all levels as a way to improve government service efficiency and crucial to accomplishing efficiency both in the short and long run, as well as the need to just have accounting systems that abide by international financial reporting standards, which seem to be critical inside any accounting part.

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Section: Discussionmentioning

confidence: 99%

Activity-based Costing Accounting System and Government Services Efficiency

Mohammad¹,

Salleh²

2022

IJARBSS

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“…(2003), Baxendale, J. (2001), Guilding, C. et al (1998) David Lyall and Carol Graham (1993), Ghanbari, M. et al (2016), Huang, Q. (2018), Sulaiman, M.et al (2004Sulaiman, M.et al ( , 2005, Rasiah, D. (2011), Ríos-Manríquez, M. et al (2014) that support the traditional cost tools especially for small businesses as they are considered more simple to use and less time consuming.…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Strategic Cost Management Tools on the Performance of Public-Private Partnership Projects

El-Haddad

Elewa

2019

الفکر المحاسبى

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The study aims to investigate the effect of Strategic Cost Management (SCM) tools on the financial performance of public-private partnership PPP projects. A data content analysis was made. The researchers reviewed 31 studies that examined the effect of cost tools including traditional cost tools and SCM tools on the quality and profitability of PPP projects. The number of reviewed studies that confirm the effect of SCM tools on the quality and profitability of PPPs are 21 classified into 14 international studies and seven national studies. The researchers listed the most common SCM tools, as indicated in the studies reviewed, and coded them by numbers from 1 to 25 in the table (as shown in appendix 2). Finding indicate that Benchmarking and ABC tools are the most appropriate tools indicating high significance as they succeed in the reduction of costs, improvement of product quality, and the enhancement of PPP profitability. In sum, this study contributes specifically to two accounting fields of research, namely (i) strategic cost management and (ii) cost accounting.

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“…This increases demand for its resources, resulting in an increase in price. The issue with the research is that it does not focus on estimating the cost of delivering these treatments, i.e., it does not determine the cost of health care (Al-Halabi, and Shaqqour, 2018;Bataineh, 2018;Huang, 2018;Mahal, and Hossain, 2015). The issue also resides in the accurate computation of healthcare expenses and their involvement in resolving the substantial disparities in the cost of the same service from one hospital to the next.…”

Section: Introductionmentioning

confidence: 99%

The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals

Alqudah

Dabei²

2023

IJEFI

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The goal of this study is to look at how government service expenses are calculated and analysed in Jordanian hospitals to direct health spending in the hospitals of the ministry of health of Jordan for 2021. ABC systems encourage hospitals to use, improve, and evolve in order to save government spending. The theoretical analysis's most significant conclusions were that the process of computing service costs was wrong and did not rely on the cost accounting system of activities or others. Furthermore, the calculation technique has resulted in a significant disparity in the cost of calculating each service from one hospital to the next, proving the inadequacies of the calculation approach. The study indicates that the Health Activity-Based Costing System (ABC) be activated to monitor expenditures, especially medical and healthcare disposables, in order to decrease waste costs; that pay-outs on the system be linked to high involvement files; and that an inventory is conducted at the close of every year to guarantee that the stock fits actual spending.

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Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System – A Managerial Accounting Case Study

Cited by 5 publications

References 2 publications

Activity-based Costing Accounting System and Government Services Efficiency

Activity-based Costing Accounting System and Government Services Efficiency

The Effect of Strategic Cost Management Tools on the Performance of Public-Private Partnership Projects

The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals

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