Implementation of Activity Based Costing System in Making Effort to Determine The Tariff of Operation Action (Case Study In Surabaya Royal Hospital)
Journal Title: Archives of Business Research - Year 2017, Vol 5, Issue 11
Abstract
The purpose of this study is to determine whether the application of activity-based costing system can show a more accurate resource allocation at Royal Hospital Surabaya . As well as a comparison tool with operating rates that has been established so far, especially in its application to a hospital that its orientation two goals that is community service and profit balance. This research was conducted at Royal Hospital Surabaya. The method used is descriptive method that is calculate the tariff of hospital operation action at this time, set cost method based on activity based costing, then compare tariff of operation action based on activity based costing with its realization. The results showed that from the calculation of the tariff of the operational action by using activity-based costing, if it is compared with the tariff used by the hospital, activity-based costing gives greater results for small operation actions and gives smaller results for medium and large operations. This is due to the overhead cost of each product. In activity-based costing, the overhead cost of each product is charged to many cost of drivers. So in activity-based costing, has been able to allocate the cost of activity to each operational action based on the consumption of each activity
Authors and Affiliations
Nanik Kustiningsih, Soesilawati Soema Atmadja, Ois Patmana
Keywords
Related Articles
- EP ID EP314242
- DOI 10.14738/abr.511.3850.
- Views 30
- Downloads 0
Venture Capital Financing: Perspective of Entrepreneurs in an Emerging Economy
In the developing countries the need for capital of small businesses remains small and fragmented despite a vast number of small businesses operating in these countries. A cross-sectional survey of entrepreneurs was cond...
A Rough Diamond: The Perils of the Kimberley Process
The purpose of this investigation is to determine the impact that the Kimberley Process has on diamond trade, diamond merchants, paramilitary groups, and governments throughout the world. The research question was whethe...
Capitalism and Democracy: A Critical & Investigative Analysis of the United States Government’s Policy Making
Policy making, put in place by the people for the purpose of serving the people, should be one of, if not the, most efficient institutions in the nation. In this research paper, the authors seek to critically evaluate U....
Comparison of Mode and Channel from Operation and Investment Perspective-Case Study of Cross - border Electric Retailers
This paper takes Amazon, Wal-Mart, Jingdong and Alibaba as examples to study the international operation mode and investment path of retail electric business. The research shows that the transition from B2C to B2B2C is t...
Managing with or Without Unions: A Matter of the Frame of Reference
It is possible to manage with or without unions depending on the frame of reference that management embraces. However, there are advantages and disadvantages to whichever frame of reference a management chooses. Managing...