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This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.    

This study aims to examine strategic management accounting practices and their influence on increasing the market share of private banks based in Baghdad. In order to achieve the objectives of the current research, the researcher followed the steps of the descriptive analytical method as an approach to the current research through a sample of workers in private banks amounting to (137), according to a set of variables. In order to collect the necessary data and information, a questionnaire was designed consisting of three parts, the first about demographic variables and the second. On strategic management accounting techniques and the third on market share. After applying the current research tool, the study reached the following results: 1-There is a high level of use and employment of strategic management accounting techniques in private banks operating in Baghdad?, 2- There is a good level of market share for private banks in Baghdad, 3-There is no effect of the two techniques (activity-based costing and target costing) in enhancing the market share of private banks in Baghdad.4- The use of benchmarking techniques has an impact on improving the market share of private banks operating in Baghdad.

Determination of hotel rates is a very important decision. so the hotel needs the right accounting system, especially in calculating costs so that it can determine the appropriate tariff. Activity Based Costing method is one of the accurate methods in determining hotel room rates. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare it with the determination of hotel room rates through the cost of goods issued by the hotel. This research uses quantitative descriptive method.  The results showed that the room rates determined through Activity Based Costing resulted in room rates that overstate compared to the rates set by the hotel. Activity Based Costing is not suitable if applied to Mona Plaza Hotel.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is  A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method..  From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees.  The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.

This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.

This research aims to examine the analysis of behavioral accounting aspects in cost control at LKP Polindo Internasional. The study utilizes a case study approach. Data collection techniques involve gathering articles and journals, as well as conducting observations and interviews with managers and financial stakeholders at LKP Polindo Internasional. Several articles used for discussion topics were obtained from Google Scholar, relating to the behavioral accounting aspects in cost control. The research findings indicate that the implementation of budgeting by LKP Polindo Internasional is one of the methods used to allocate company costs effectively and efficiently, and it has been well implemented. By utilizing budgeting, the company can have a more precise overview of the costs associated with various activities within the company. The budget serves as a reference for carrying out future activities. This research is expected to provide insights into the positive contribution of implementing Behavioral Accounting and Activity-Based Costing Systems in cost control for educational service institutions or companies. However, this study has limitations, including constraints on data availability from the company and limitations on generalizing research findings to other organizations. Additionally, external factors that may affect cost control could also pose limitations.

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.

This study aims to determine the cost of goods sold calculation of the room, how to calculate the activity based costing method in determining the cost of the room and to determine the magnitude of differences in hospitalization rates using companies and Activity Based Costing in the hotel The Royale Krakatoa. This study used a descriptive method that describes the actual situation existing at The Royale Krakatau, as for the techniques used to collect the data is Research Library (Library Research), field research (field research). It can be concluded, that the results of the calculation of the cost of the room by using the company for this type Standard room Rp 552,466, while for the ABC method for this type of Rp 447 271 standard rooms. From the results obtained can be compared to the difference in the cost of the room that the hotel management has determined Royale Krakatoa with the results of calculations using Activity Based approach Costing.dengan difference Rp. 105 195.

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.