This paper describes the application of activity-based costing (ABC) to cal­ culate unit costs for a healthcare or­ ganization in a developing country. It also describes the ways in which these calculations can provide infor­ mation for improving the efficiency and quality of healthcare services. The study was conducted from June 1, 1997 through May 31, 1998 at the MaxSalud Institute for High Q...

Penelitian ini bertujan guna memberikan pengetahuan mengenai(1) Tarif jasa rawat inap dengan metode Activity Based Costing pada Rumah Sakit Umum Daerah Kabupaten Buleleng, (2) Perbandingan tarif menggunakan ABC perhitungan Akuntansi Biaya Tradisional Buleleng. merupakan jenis penelitian kualitatif. Jenis data yang digunakan adalah kualitatif diperoleh melalui wawancara, observasi, dan dokumenta...

This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argu...