This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-toCustomer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefit...

This research based on the formulation and purpose of study tower scenic bakery in probolinggo for analyzing determination base price production a method activity costing. The kind this using quantitative descriptive according to primary data skunder. Variables used it is composed costing price. Production. analysis if from report costs years 2018 which includes data, raw material labor, overhe...

BACKGROUND Micro-costing is a cost estimation method that allows for precise assessment of the economic costs of health interventions. It has been demonstrated to be particularly useful for estimating the costs of new interventions, for interventions with large variability across providers, and for estimating the true costs to the health system and to society. However, existing guidelines for e...

This study examines recent advances in cost accounting methods with special reference to the application of Activity Based Costing methodology in primary sector. Large scale agricultural enterprises that depend heavily on capital investments require rational allocation of the available resources and efficient utilization of the existing production technology. The accurate and reliable computati...

We subject claims about the benefits of activity-based costing systems to the scrutiny of analytical models incorporating rational behavior by users of product costing systems. We find that a monopolist Is almost always strictly better off using multiple cost drivers as in an activity-based costing (ABC) system even when the system makes measurement errors in assigning overhead costs to activit...

The accounting literature reports that the ability to set prices efficiently for products and services is supported by an effective costing system. Prior research indicates the dominance of pricing methods using fixed and variable cost information and discusses the benefits of applying sophisticated costing methods to aid in pricing decisions. The purpose of this paper is to investigate the rol...

There is an urgent need to formalize Activity-Based Costing (ABC) for purposes of implementation and usage in enterprises so that enterprises have access to the critical element of global success, viz., strategic management accounting. To make this possible, the authors present a core cost ontology and micro-theory of costing for enterprise modelling that spans the knowledge representation of a...

Penelitian ini dilakukan untuk menganalisis biaya produksi yang UD Mandiri, dibandingkan dengan metode full costing dan variable costing. Data diperoleh melalui wawancara, observasi dokumentasi sementara jenis data digunakan adalah kuantitatif analisis deskriptif. Hasil penelitian menunjukkan bahwa menggunakan produk dodol salak lebih besar 10.63% Mandiri rendah 0.25% daripada perusahaan sehing...

The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmo...

The widespread environmental change has forced many organizations to change and rethink their business and competitive strategies, particularly cost management system, in order to achieve the competitive edge in the marketplace. Successful organizations are those that are able to improve quality, lower costs and efficiency of operations and eliminate products and services that incur losses. Thi...