Astante hospital activity based costingFull description
Deskripsi singkat simulasi penerapan ABC pada organisasi pemerintahan (KPKNL)
Activity Based CostingDeskripsi lengkap
Cost
ACTIVITYFull description
Activity-based costing (ABC) is a technique to more accurately assign the indirect and direct resources of an organization to the activities performed based on consumption. In the first stag…Full description
Test Bank. This is not mine. No copyright infringement.
Case Classic Pen Company Activity Based Costing. Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity wit…Descripción completa
Question about ABC and AnswersFull description
Total emloyees
652
Total paents
22000
Be d
274 per minute
Annual salaries staf
OB/GYN
35403 451
3
1 2 3 4 0 ! 5 "5 7 1 3 5 0 3
#aediaraon
23477 13!
4
4 7 "5 3 2 2 7 0 4
$id%i&e
11 4557
0 "! 2 7 7 3 7 2 !
'esident
23 141
235200 0"!57154
'e(istraon )ler*
!0!2
0 "0 7 3 6 3 1 3 6
pra))al Nurse
7122
0 "0 5 7 6 7 7 3 6
5!243202 77 Annual overhead cost allocaon level1
level2
level3
OB/GYN
30
37
0
#aediaraon
43
55
71
$id%i&e
1422
1 422
1600
'esident
225
240
41 2
'e(istraon )ler*
43
43
60
pra))al Nurse
!!
!!
11 0
mar* up
20+
Total annual maternity ward overhead Overhead item
Total
,-uiment dep
363672
251
(eneral and admin
314622
253000
insuran)e
233!!1
ulies
7454026
rent
161!545
.oue*eepin(
206241
aundry
3!52!5
n&ortaion Te)
611!34!
inin( .all
5664
e)urity
302076
Grounds*eepin(
!!40
$ar*en(
105412
Total )ost per minute
33445766
22000 1520"262
Annual overhead cost allocaon
leel1
leel2
leel3
OB/GYN
267"1
3536"1
7645"7
#aediaraon
2043"!
2614"3
3374"
$id%i&e
131!"2
131!"2
144"4
'esident
221"
236"6
406"1
'e(istraon )ler*
3"2
3"2
4"4
pra))al Nurse
5"7
5"7
6"3
indire)t )os per paent
1520"3
1520"3
1520"3
total )ost
7!1"2
!235"4
14442"0
4160
240
3!0
paents total )ost per leel total )ost mar* up pri)e
