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Articles 1 - 5 of 5
Full-Text Articles in Business
Improving Marketing Decision Making: Applying Activity Based Costing, Thomas H. Stevenson, Frank C. Barnes
Improving Marketing Decision Making: Applying Activity Based Costing, Thomas H. Stevenson, Frank C. Barnes
Southern Business Review
Thomas H. Stevenson is Professor of Marketing in the Department of Marketing, Belk College of Business Administration at the University of North Carolina at Charlotte. Frank C. Barnes is Professor of Operations Management in the Department of Production/Operations Management, Belk College of Business Administration at the University of North Carolina at Charlotte.
Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi
Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi
Jurnal Administrasi Bisnis Terapan
The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Faculty Publications
This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …
Customer Profitability: The Approach Counts, Mark E. Pickering
Customer Profitability: The Approach Counts, Mark E. Pickering
Mark E Pickering
This article looks at alternative approaches to calculating customer profitability. It recommends a customer-focussed approach that takes into account the specific resources utilised to service each customer segment. In using customer profitability to make strategic and operational decisions it is vital that only costs relevant to those decisions are utilised.
As Easy As Abc - An Introduction To Activity Based Costing, Mark E. Pickering
As Easy As Abc - An Introduction To Activity Based Costing, Mark E. Pickering
Mark E Pickering
This article is an introduction to the concepts and mechanics of Activity Based Costing and how it can be used to provide different views of the costs and profitability of organisations to support management decisions.