Competitive Price Strategy with Activity-Based Costing – Case Study of Bicycle Part Company

Lu, Tsung-Yueh; Wang, Shuli; Wu, Mei‐Fang; Cheng, Feng-Tsung

doi:10.1016/j.procir.2017.03.102

Cited by 23 publications

(20 citation statements)

References 2 publications

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“…A company should be using the cost-plus method in calculating their fares, which is conducted by analysing the unit cost first and then set the profit for the company. However, it should be done carefully because high unit cost means higher fares that could lead to losing market competitiveness [5]. Currently, Naili DBS Hospital has not set any regulation regarding their laboratory services unit cost.…”

Section: Discussionmentioning

confidence: 99%

Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method

Oashttamadea¹,

Manjas²,

Yurniwati³

2019

Proceedings of the Proceedings of the 1st EAI International Conference on Medical and Health Research, ICoMHER November 13-14th

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Activity-based costing (ABC) is an accounting method that identifies and assigns costs to overhead activities. It provides more accurate information about cost so that the hospital can boost its financial efficiency and efficacy as stated in their strategic planning. Laboratoryisoneofthebusiestunitswhich has a big role for doctors in diagnostic procedures. This study aimed to elaborate the regulation and to examine the unit cost of laboratory services atNaili DBS Hospital in 2017 using the ABC method. This research was a mixed method study carried out in 2018. First, it was conducted by interviewing five informants regarding the hospital's unit cost regulation and then by calculating laboratory services' unit costs based on the ABC method. The qualitative study showed that Naili DBS Hospital determines their unit cost using traditional accounting system which has no control over their resource usage. On the other hand, the quantitative study showed that unit cost of routine blood count and clotting & bleeding time examinations were overcosted (by Rp45.389 and Rp33.904, respectively) and random blood sugar is undercosted (by Rp33.904). This study suggests that Naili DBS Hospital should evaluate their laboratory services' unit cost, review the use of their resources, and hold training about the ABC method.

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Section: Discussionmentioning

confidence: 99%

Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method

Oashttamadea¹,

Manjas²,

Yurniwati³

2019

Proceedings of the Proceedings of the 1st EAI International Conference on Medical and Health Research, ICoMHER November 13-14th

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“…Previous studies (e.g. Cinquini et al 2015;Lu et al 2017) provided empirical evidence on the use of the ABC system in different aspects, such as for cost reduction, for planning and controlling organizational activities, and for improving organizational performance. However, prior ABC-based studies conducted in Iraq have been limited in two ways.…”

Section: Literature Reviewmentioning

confidence: 99%

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Albalaki

Abdullah²,

Kamardin³

2019

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The Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance.

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“…Cost calculation for more accurate cost information than the traditional volume-based costing (VBC). using ABC approach with two stages to allocate and calculate the manufacturing cost which is based on resources expired of process activities [33]. Sustainable supplier selection and order allocation problem under operational and disruption risk [42], considering different shortage situations [45], minimizing the average total inventory cost [48], risk assessment of existing production units considering availability and human safety criteria [50], deciding the logistics service integrator regarding the location of the customer order decoupling point [52], analyzing the benefits of horizontal collaboration related to perishability, from transportation operations and logistics costs in the Inventory Routing Problem (IRP) with multiple suppliers and customers by developing a decision support model that can address these concerns [55], designing a resilient hub network under operational and disruption risks [56].…”

Section: Literature Reviewmentioning

confidence: 99%

Current Order and Inventory Models in Manufacturing Environments: A Review from 2008 to 2018

Momeni

Azizi

2018

Int. J. Onl. Eng.

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Abstract-One of the issues of designing supply chain network is "Supply chain ordering management ". Extra costs are the most important factors in the survival of an organization and have a significant impact on company competitiveness. However, holding inventory, order accepting, and functional risks are factors that have not been studied simultaneously. The purpose of this paper is to provide a review on order and inventory and use of Activity based costing approach in regard to supply chain management and costs managing. This paper selected and reviewed 56 published articles in a decade of 32 important journals related to order and inventory of supply chain manufacturing industries which chosen from the "Science direct and Scopus" databases and in this regard, the applications of the Artificial Neural Network method which called "ANN", ant colony algorithm and queue theory have been proposed. All published articles were categorized based on the author number, The first author name, publication year, problems, factors, type of manufacturing industries, research methods and results and findings. Finally, International Journal of production Economics was ranked the first. Results of this paper acknowledge that order management and inventory control can help decision makers in solving some problems under uncertainties situations of demands in environmental manufacturing industries and this approach have seen increasing interest among previous researchers to use this approach in various steps of supply chain management.

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Competitive Price Strategy with Activity-Based Costing – Case Study of Bicycle Part Company

Cited by 23 publications

References 2 publications

Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method

Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

Current Order and Inventory Models in Manufacturing Environments: A Review from 2008 to 2018

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