Implementation of activity based costing in Malaysia
نویسندگان
چکیده
منابع مشابه
Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
متن کاملWhy Activity Based Costing (ABC) is still tagging behind the traditional costing in Malaysia?
This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...
متن کاملThe cost of radiological procedures at Universiti Kebangsaan Malaysia Medical Centre: applying activity based costing methodology
Background Department of Radiology is one of the intermediate cost centres for supporting patient treatment in wards and clinics in Universiti Kebangsaan Malaysia Medical Centre (UKMMC). A total of 121,221 procedures were performed in 2011. Unfortunately, since UKMMC began its operations, the actual cost of each procedure in this particular department has never been studied. Hence, it is import...
متن کاملDetermination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia
BACKGROUND Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. METHODS Human resource cost was calculated by multiplying the mean time spent by employ...
متن کاملTime-driven activity-based costing.
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
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ژورنال
عنوان ژورنال: Asian Review of Accounting
سال: 2008
ISSN: 1321-7348
DOI: 10.1108/13217340810872463