The ABC as Tool for Decision Making in Public Administrations

Tuccillo, Danilo; Agliata, Francesco

doi:10.4236/ojacct.2018.72009

Cited by 3 publications

(1 citation statement)

References 14 publications

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“…Metode ABC mengalokasikan biaya yang berkaitan dengan sumber daya manusia dan material sehingga dapat menghindari pengalokasian biaya yang sewenang-wenang. Tuccillo & Agliata (2018) menyarankan penggunaan metode ABC pada organisasi sektor publik karena mampu mendukung proses pengambilan keputusan dan menginformasikan kepada manajemen mengenai sumber daya yang dibutuhkan. Informasi yang diperoleh memungkinkan untuk mengidentifikasi proses mana yang lebih mahal dan alternatif evaluasi untuk membuat biaya di sektor publik menjadi lebih murah (De Souza Amaral et al, 2020).…”

Section: Pendahuluanunclassified

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Sarumaha,

Pitoyo

2023

E-Jurnal Akuntansi

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As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations

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Section: Pendahuluanunclassified

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Sarumaha,

Pitoyo

2023

E-Jurnal Akuntansi

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Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA

Maluleke

Oberholzer

2021

Designing Cost Management Systems to Support Business Decision-Making

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Product Total Cost (Work, Service): Organizational and Methodical Aspects of Its Formation

Zadorozhnyi

Ometsinska

2021

ФКДПТП

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It has been found in the article that information about total cost influences informed management decisions on assortment policy, pricing, marketing policy, but the lack of normative regulation of the formation of this indicator leads to discussions in the terminological field and the subjective nature of its calculation. It is proved that costs included in the total cost of production (works, services) should be divided into the following three groups: by way of attribution to cost (direct, indirect), by the degree of influence of production on the level of costs (fixed, variable), by relation to the economic process (main, overhead). It is argued that not all overhead costs are indirect, so it is advisable to use the term «indirect costs» when allocating costs that cannot be directly attributed to a particular cost object. It is proposed to allocate indirect costs in the scale of the following five steps: division of costs into direct and indirect costs; grouping indirect costs into homogeneous groups; setting a materiality threshold for indirect costs; allocation of indirect costs between cost centers; selection of distribution bases and allocation of indirect costs between types of products (works, services). It is recommended to establish indirect cost allocation bases according to the following procedures: 1) identify those cost groups for which the selection of the allocation base is obvious or clearly recommended by experts; 2) to allocate those groups of costs, the magnitude of which is insignificant and there is no obvious distribution base. In this case, the most objective of the allocation base is to choose the amount of direct costs, taking into account the costs of maintenance and operation of the equipment; 3) if the magnitude of a specific group of indirect costs accounts for a large proportion of the total indirect costs and there is no apparent logical factor affecting their change, then it is appropriate to use correlation-regression analysis. As a result of validation of the calculation of the full cost of the proposed steps and rules, the possibility of obtaining the most correct value of its value, while optimizing the resources expended to perform the relevant calculations, was proved.

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The ABC as Tool for Decision Making in Public Administrations

Cited by 3 publications

References 14 publications

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA

Product Total Cost (Work, Service): Organizational and Methodical Aspects of Its Formation

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