Strategies for implementing activity-based costing in the UK manufacturing industry

The purpose of this paper is to report the findings with a case study on why activity based costing lacks impact in the UK manufacturing industry. Activity based costing was performed on selected MT range subsystems of an electrical power generator to compare with the current UNN UK’s conven-tional costing system. The results have found that the current costing system works well for the MT products and thus change of costing system is not necessary for these products. The activity based costing system can be partially implemented in UNN UK for areas requiring detailed costing infor-mation such as new renewable products. Based on the result of the case study, this paper also high-lights the strategies need to be considered in order to adopt activity based costing within a typical manufacturing environment

Penerapan Activity Based Costing System Sebagai Dasar Menentukan Harga Pokok Kamar Hotel (Studi Kasus Pada Hotel Pelangi Malang Periode 2012)

This study aimed to determine differences in the calculation of the cost of the room using traditional cost accounting system and the use of Activity Based Costing (ABC) System.The analytical method use a descriptive method is cost analysis of the current hotel. The results showed that the calculation of the hotel room cost using by ABC System, when compared with the cost of hotel rooms used by the activity based costing provides greater results for room type Suite Room is Rp. 147,312.53 and Standard Room at Rp. 28804.97 while to Executive Deluxe Room Rp. 22065.89 and Superior Room Rp. 3374.57 gives smaller results.. This is cause the overhead cost on each product. On ABC System, overhead costs for each product are charged a lot of cost drivers. So that the activity based costing, activity has been able to allocate costs appropriately to each room based on the consumption of each activity. Conclusion, researcher give suggestion Pelangi Hotel Malang immediately to execute the ABC System as the basis for determining the room cost, so that no one in management decision-making in determining the room rental cost due by applying ABC System companies can gain greater benefits than applying traditional accounting methods

Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi (Studi Pada Perusahaan Malang Indah Genteng Rajawali Tahun 2013)

Activity based costing system is a method capable of reducing distortion of the cost of what happened on calculations of the cost of using traditional cost accounting. The cost distortions occurring in the traditional systems because in this system wear only one thing that causes the emergence of costs as the determination of how overhead a product. This study done so that we all know how to calculate the cost of being consumed by a product by using conventional system, informed about the manner of mengitung spent the cost of products that use the calculation of the cost of activity based organization , and know the difference means counting the cost of using the second method.The way research used in this research is research use descriptive approach with a case study. This research located in the Malang Indah Company. Based on the addition and comparing conventional system with a system of activities, all parties would know that there are differences of value by each type of product to companies. Products experience undercosting or a fee charged too little is adobe Rp. 106.246.004,2 and Rp.64.774.204,8 .While the product of experience or the costs of paving overcosting charged too much of Rp.134.182.461,72.The company should replace the old system with a new accounting system with the results count the cost of more suitable as the basis of management to take a decision

Analisis Activity Based Costing System (ABC System) Sebagai Dasar Menentukan Harga Pokok Kamar Hotel (Studi Kasus Pada Hotel Selecta Kota Batu Tahun 2014)

The enterprise can implement Activity Based Costing System (ABC System) to determine the cost of the base or service price. This method is used to make a good decision regarding the cost of the base or service price in the hotel's diversity in providing products or services. This study is aim to determine the calculation and the differences of the base price of renting the hotel's room in Selecta Hotel (traditionally) and the calculation by using abc system. The results showed there were some differences between the method applied by Selecta Hotel and ABC System. Based on the result of calculations, there were differences between a lower price (undercosting) for six types of rooms namely Family, Deluxe, Superior, Executive, Suite and Exclusive type which were Rp 225.007,15, Rp 218.510,72, Rp 292.523,33, Rp 66.426,15, Rp 250.638,78, and Rp 132.460,68. While the two types of rooms had a higher price (overcosting) Cottage I and Cottage VII type. They are Rp 857,601.79 and Rp. 171,568.28

METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.Activity Based Costing, Time Driven Activity Based Costing, time equations, customer profitability analysis, costs of processes

Analisis Activity Based Costing System Dalam Penentuan Harga Pokok Produksi Guna Menentukan Harga Jual Gula (Studi Kasus Pada PT. Pg. Kebon Agung Unit Pg. Kebon Agung Kecamatan Pakisaji Kabupaten Malang)

Manufacturing companies in determining the cost of goods product applies the method of Activity Based Costing System that the company was in the decision making of the cost of goods product where the factory had diversity in providing products. This study aims to identify and to explain: 1) determining the cost of goods production with traditional cost accounting methods; 2) determining the cost of goods production with Activity Based Costing System to determine the selling price of sugar. This type of research used in this research is descriptive research with the approach case study. The results showed there were some differences between the method applied by PG Kebon Agung and ABC System. Based on the result of calculations, there were differences between a higher price (overcosting) for sugar which were Rp 27.049.138.126,16 and for the molasses had lower price (undercosting) by Rp 20.239.303.398,33. While the results of the sale price of sugar in 2015 is determined by the auction system of sugar reached the highest price of Rp. 12350.00 exceed the cost of sales of sugar