NPM : 21211269
Kelas : 4EB17
Mata Kuliah : Akuntansi Internasional
Nama
Jurnal
(Name
Of The Journal)
|
Research (SpringerPlus)
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Judul
Jurnal
(Title
Of The Journal)
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Activity – based costing in services :
literature
bibliometric review.
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Author : Nara Medianeira Stefano and
Nelson Casarotto Filho
|
|
Tahun
Publikasi
(Year
Of Publication)
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2013
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Metode
Penulisan
(Research
Method)
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This research is exploratory and
descriptive. It is exploratory because it follows a process to build a
bibliographic portfolio of articles in a given topic. It is descriptive
because it seeks to describe the characteristics of scientific publications
of this portfolio and its references, in case, the application of ABC method
of costs in services.
A
three-stage procedure was followed (1) Planning (the research objectives were
defined and the sources of data were identified), (2) Implementation,
consists of two sub-steps : identifying the initial selection criteria (time,
databases and keywords) and using the ProKnow-C (Knowledge Development
Process–Constructivist), (3) Synthesis, his phase is divided into two steps :
Selection of gross articles stock and filtering the stock items, which is
secreted into five sub-steps consisting of gross articles stock filter
regarding redundancy, non-recurrent gross articles stock filter regarding
title alignment, non-recurrent gross articles stock filter with title
alignment regarding scientific recognition, article reanalysis process that
do not have science recognition, and filter regarding complete article
alignment.
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Pokok
Bahasan
(Subject)
|
The subject of this journal consists
of Portfolio building, Bibliographic portfolio of Articles analysis,
bibliometric analysis of the portfolio of references, and references
Analysisportfolio versus portfolio.
This journal aims to build an article
portfolio about the application of the ABC method in services to contribute
to research on this subject. For this purpose, a three-stage procedure was
performed, Planning, Implementation and Synthesis for the preparation of this
portfolio. Searches carried form via journal portal Capes (in the databases
ISI Web of Knowledge and Scopus), comprising the period 1990–2011.
In general, the characteristics of the
built portfolio were The ABC method is used in its traditional or adapted
form, sometimes it is integrated into somekind of tool such as QFD and AHP.
Most of these researches use the method to identify activities that add value
and those that cause injury, in order to improve their productivity and
competitiveness. Therefore, using the ABC method of cost requires a detailed
study of organizations so that they can conduct an analysis to identify
activities which consume resources. An organization wishing to implement the
ABC method should provide sufficient resources, but also those involved in
the project should carefully observe which the cost drivers are to be used.
If the organization does not provide the necessary resources, the results are
disastrous.
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Kesimpulan
(Summary)
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Organizations have a constant need to
be prepared to continue competing, which shows the search for alternatives
for their stay in the market. It has become a common goal in today's business
environment, to improve efficiency and restructure organization, turning it
effective. In this context, information about costs has become increasingly
important to support and justify the process of decision-making. For the
implementation of ABC to be successful, top management commitment will be
needed, so that all objectives are in accordance with: strategy, quality and
performance assessment, awareness of time that is required for this
implementation and experience in media.
The formation of the bibliographic
portfolio on the ABC method in service firms resulted in the identification
of 21 articles presented. A bibliometric analysis of the portfolio and its
references was subsequently held. Finally a general analysis of what is each
of these articles. And, by analyzing the content of each article it was
possible to classify in what types of service they were applied. The majority
(8 articles) of the applications of the ABC method is in organizations that
provide health services.
Therefore, it is important to note
that a well-structured costing method according to the needs of the
organization supports consistent decision-making and is an efficient
management tool. An organized cost analyzes and control system, appropriate
to the aims of the organization, outlines what is happening, how best to
allocate resources and therefore optimize the results.
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Saran
(Suggestions)
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- In Future study, consider choosing research
sources such as books, dissertations, theses, proceedings of conferences and
events, because in this study only took a research source of Articles
published in international journals.
- For the survival of small Organizations
depends on their ability to generate profits. However, the generation of
profits does not occur randomly, it requires careful planning, management
Several analyzes for decision-making.
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