ABC System Research Articles

Customization in Standard Hierarchy Report for Improving Activity Based Costing Process

Activity based costing process is a process to accurately manage the cost allocation process for aproduct. With the development of technology, the activity-based costing process has been integratedwith the ERP system so that it can relate to all business processes as a whole and can reduce expensesto manage the flow of information systems within the company. It is necessary to determine a fastbusiness process for the allocation of these costs so that a product can be produced. A standardhierarchy is needed which serves as the center of the business process for determining the activitybased costing process. This process is still done manually so that it slows down the businessdetermination process in the activity-based costing process. This research will implement the searchfunction in the ABC system by creating a reporting system that can search business processes in thestandard hierarchy in SAP S/4HANA. This research will use SEEM embed with SDLC method wherethis method pays attention from the perspective of the user and the company to produce an efficientABC process with the company's objectives.

Comparison of the ABC and ACMG systems for variant classification.

The ABC and ACMG variant classification systems were compared by asking mainly European clinical laboratories to classify variants in 10 challenging cases using both systems, and to state if the variant in question would be reported as a relevant result or not as a measure of clinical utility. In contrast to the ABC system, the ACMG system was not made to guide variant reporting but to determine the likelihood of pathogenicity. Nevertheless, this comparison is justified since the ACMG class determines variant reporting in many laboratories. Forty-three laboratories participated in the survey. In seven cases, the classification system used did not influence the reporting likelihood when variants labeled as "maybe report" after ACMG-based classification were included. In three cases of population frequent but disease-associated variants, there was a difference in favor of reporting after ABC classification. A possible reason is that ABC step C (standard variant comments) allows a variant to be reported in one clinical setting but not another, e.g., based on Bayesian-based likelihood calculation of clinical relevance. Finally, the selection of ACMG criteria was compared between 36 laboratories. When excluding criteria used by less than four laboratories (<10%), the average concordance rate was 46%. Taken together, ABC-based classification is more clear-cut than ACMG-based classification since molecular and clinical information is handled separately, and variant reporting can be adapted to the clinical question and phenotype. Furthermore, variants do not get a clinically inappropriate label, like pathogenic when not pathogenic in a clinical context, or variant of unknown significance when the significance is known.

Utilization of two methods assisting perforator identification for brachial artery perforator propeller flap application

The brachial artery perforator propeller (BAPP) flap has the advantages of both local and perforator propeller flaps, and it remains relatively underused partly because of the anatomical variations of perforators in the medial arm. We aimed to review our preliminary experience using two different methods for perforator localization of a BAPP flap, including the application of a refined coordinate system (the ABC system) in the medial arm and indocyanine green angiography (ICGA). We evaluated the advantages and disadvantages of these methods and selected the optimal examination mode depending on detailed clinical settings. The perforator was identified for each patient using the ABC system and/or ICGA, depending on the clinical setting. Twenty-two patients underwent soft-tissue reconstructions with 22 BAPP flaps, and perforator localization for all the flaps was performed before surgery using the ABC system. Thirty-one perforators were localized before surgery and marked accordingly, all of which were visualized during surgery, except two, which were not found during the surgery. ICGA was used in six pre-expanded flaps at both stages of surgeries. Twenty-seven perforators were detected before surgery, and all of them were identified during surgery; the previously localized perforators found using the ABC system in the six patients were all reidentified using ICGA. Both the ABC system and ICGA were found to be useful for preoperative perforator localization in BAPP flap transfers. Each method has its unique downsides; however, they can supplement each other to facilitate safe and effective flap elevation. Therefore, selection of the optimal method based on the clinical settings is recommended.

A New Method for Gene Deletion to Investigate Cell Wall Biogenesis in Fusobacterium nucleatum.

Controlled septal peptidoglycan hydrolysis is vital for bacterial cell division, preserving cellular integrity and facilitating proper daughter cell separation. In Escherichia coli, the FtsEX ABC system governs cell wall hydrolase activation by regulating the EnvC activator. However, the processes underlying cell division in the Gram-negative oral bacterium Fusobacterium nucleatum are poorly understood, mainly due to its well-known genetic intractability. Herein, we provide a step-by-step procedure for a new gene deletion method in F. nucleatum, focusing on the ftsX gene as a target. This novel approach exploits the HicAB toxin-antitoxin system, using HicA as a counter-selective marker to enable efficient and precise gene deletion. By implementing this technique, we successfully demonstrated its applicability in F. nucleatum, providing new insights into this important microorganism's cell division process. Furthermore, this advanced gene deletion technique offers a valuable resource for future investigation into the functional characterization of genes involved in cell wall biogenesis in F. nucleatum and other genetically intractable microorganisms.

The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.

Application of Using the Activity-Based Costing System on Product Development in Jordan’s Manufacturing Listed Manufacturing Firms

Purpose: The aim of this research was to examine how the Activity-Based Costing system (ABC) affected product development in Jordanian manufacturing public shareholding companies. Design/methodology/approach: According to the monthly statistical bulletin of the Amman Stock Exchange and the Securities Depository Center, the study population for the year 2022 included (56) Jordanian industrial firms. The questionnaire was distributed to the financial manager, production manager, sales manager, and accountant. In comparison to the total number of circulated questionnaires, (132) were authorized for statistical analysis. Regression analysis and correlation were used to analyze the data and extract results related to the statistical methods used in the study, namely, descriptive statistics, Cronbach's alpha equation, Pearson's correlation coefficient, and linear regression analysis. Findings: The study revealed that there is a connection between the ABC system and product development in Jordanian industrial companies, where this approach contributes to the improvement and development of products by tracking the stages of production since its inception and concentrating on activities that add value to the company and eliminating activities that do not add any value, naturally improving the competitive position of the company. Research Practical implications: Hence, one of this study's main findings suggests developing strategies for methodically and practically gathering comprehensive data on the company's operations. The study advised that Jordan's industrial public shareholding companies stay up with recent advancements in the field of activity-based costing. Originality/value: This study recommends that for the company to stay up with the acceleration in advancement in the areas of activity costs and the employment of latent capabilities for the company's advantage, the study also recommended that the company train its employees to develop their capabilities to serve its strategies. As the findings also reveal that most of the manufacturing firms in Jordan have the infrastructure to adopt and implement the ABC system.

ABC as a Multi-Lens Sustainability Reporting System in Smart Cities

There is a very short list of theoretical and empirical studies on the role of management accounting tools in the sustainability of smart cities. While the majority of these studies have addressed this role from the perspective of openness, participation, and hybridisation, others have addressed it in terms of economic, social, and environmental sustainability. Despite their early efforts often focusing on institutionalisation and governmentality processes, their analyses did not address how management accounting tools can be used to achieve sustainable goals, particularly in developing countries with a political and cultural character. This study aims to explore how an activity-based costing/ABC system is configured within urban development organisations to internalise cultural and political sustainability values at the smart city level. It applies a politico-cultural model and uses a case study approach from an Egyptian state-owned smart city enterprise. The findings reveal smart city culture and political/government compliance in the implementation of the ABC system, enabled by enterprise resource planning/ERP technology, within state-owned enterprises/SOEs. This system, seen as an emerging field, was created as a multi-lens reporting system on their political and cultural sustainability in smart cities. While political sustainability refers to SOEs’ compliance with the ABC system, cultural sustainability refers to the embodiment of national smart city values in their system implementation. This sustainability costing system of a political and cultural nature has also created recursive dynamics, exemplified by the powerful role of ERP-ABC reports in making participatory sustainability decisions at various organisational and governmental levels for smart cities.

Representational change is integral to reasoning.

Reasoning is the derivation of new knowledge from old. The reasoner must represent both the old and new knowledge. This representation will change as reasoning proceeds. This change will not just be the addition of the new knowledge. We claim that the representation of the old knowledge will also often change as a side effect of the reasoning process. For instance, the old knowledge may contain errors, be insufficiently detailed or require new concepts to be introduced. Representational change triggered by reasoning is a common feature of human reasoning but it has been neglected both in Cognitive Science and Artificial Intelligence. We aim to put that right. We exemplify this claim by analysing Imre Lakatos's rational reconstruction of the evolution of mathematical methodology. We then describe the abduction, belief revision and conceptual change (ABC) theory repair system, which can automate such representational change. We further claim that the ABC system has a diverse range of applications to successfully repair faulty representations. This article is part of a discussion meeting issue 'Cognitive artificial intelligence'.

Effect of new methionine-based ionic liquid on the CDR1 and CDR2 gene expression on sensitive and resistant strains of Candida albicans.

Previous researchers showed the antimicrobial ability of ionic liquids (ILs) on different infective agents. ILs can dissolve organic components, especially DNA molecules. Among synthesized eight binary ILs mixtures, we have chosen ([Met-HCl] [PyS]) IL for determining the antifungal ability of IL against Candida albicans cells. Well diffusion assay, chrome agar and Germ tube tests were used to detect the Candida samples. PCR, real-time-PCR, and flow cytometry tests were performed to determine the IL's rate of toxic ability. Well diffusion assay revealed the diameters of the growth inhibition zones were the largest in IL with methionine and Proline amino acids. Minimum inhibitory concentration (MIC) and the Minimum fungicidal concentration (MFC) tests showed that they inhibited the growth of the C. albicans at a range from 250 μg/ml for sensitivity and 400 μg/ml for resistance, MIC average of all samples were 341.62 ± 4.153 μg/ml. IL reduced the expression of CDR1 and CDR2 the genes encoded by the major protein of ABC system transporter by 2.1 (P= 0.009) and 1.2 fold (P= 0.693), revealed by PCR and real time-PCR. In the flow cytometry test, there were increasing dead cells after treating with the ([Met-HCl] [PyS]) even in the most resistant strain. The novel IL was effective against the most clinical and standard C. albicans.

A vigorous study of fractional order mathematical model for SARS-CoV-2 epidemic with Mittag-Leffler kernel

SARS-CoV-2 and its variants have been investigated using a variety of mathematical models. In contrast to multi-strain models, SARS-CoV-2 models exhibit a memory effect that is often overlooked and more realistic. Atangana-Baleanu’s fractional-order operator is discussed in this manuscript for the analysis of the transmission dynamics of SARS-CoV-2. We investigated the transmission mechanism of the SARS-CoV-2 virus using the non-local Atangana-Baleanu fractional-order approach taking into account the different phases of infection and transmission routes. Using conventional ordinary derivative operators, our first step will be to develop a model for the proposed study. As part of the extension, we will incorporate fractional order derivatives into the model where the used operator is the fractional order operator of order Ψ1. Additionally, some basic aspects of the proposed model are examined in addition to calculating the reproduction number and determining the possible equilibrium. Stability analysis of the model is conducted to determine the necessary equilibrium conditions as they are also required in developing a numerical setup. Utilizing the theory of nonlinear functional analysis, for the model, Ulam-Hyers’ stability is established. We present a numerical scheme based on Newton’s polynomial in order to set up an iterative algorithm for the proposed ABC system. The application of this scheme to a variety of values of Φ1 indicates that there is a relationship between infection dynamics and the derivative’s order. We present further simulations which demonstrate the importance and cruciality of different parameters, as well as their effect on the dynamics and administer the disease. Furthermore, this study will provide a better understanding of the mechanisms underlying contagious diseases, thus supporting the development of policies to control them.

Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..

Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type.

Paper Journal of Accounting the Application of Activity Based Costing System (ABC System) in Cigarette

Paper Journal of Accounting the Application of Activity Based Costing System (ABC System) in Cigarette

Mathematical analysis of a new nonlinear dengue epidemic model via deterministic and fractional approach

We developed a dengue epidemic model by considering hospitalized class and harmonic mean incidence rate. A qualitative study of the proposed model was conducted. The Basic reproduction number, and local and global stability are established. The highly dominant parameters on basic reproduction number R0 have been found by sensitivity analysis. NSFD and RK-4 schemes are used for numerical solutions. Furthermore, this manuscript considers the novel fractional-order operator developed by Atangana-Baleanu for transmission dynamics of the Dengue epidemic. Assuming the importance of the non-local Atangana-Baleanu fractional-order approach, the transmission mechanism of Dengue has been investigated while taking into account different phases of infection and various transmission routes of the disease. To conduct the proposed study, first of all, we shall formulate the model by using the classical operator of ordinary derivatives. We utilize the fractional order derivative and the model will be extended to a model containing fractional order derivatives. The operator being used is the fractional differential operator and has fractional order Φ1. The approach of newton’s polynomial is considered and a new numerical scheme is developed which helped in presenting an iterative process for the proposed ABC system. Based on this scheme, sample curves are obtained for various values of Φ1 and a pattern is derived between the dynamics of the infection and the order of the derivative.

Exergy Analysis of Inlet Air Absorption Cooling Effects on Basic Cogeneration Systems

The use of the electrical energy is increasing in our life and in the world. The electrical energy is lost in the connection lines about 11%, as it is known. By producing the electrical and the heat energy in a cogeneration system to meet the needs, it can be obtained more efficiency in the use of fuel, and that can reduce energy costs. In a cogeneration cycle, by the absorption cooling system, the air entering into the compressor is cooled, and the cooling is obtained from energy of the heat of the exhaust gases. The system in this study is analyzed by using exergy analysis method and 1. and 2. laws of thermodynamics. Some of the heat energy is consumed to cool the air, in this cycle and the remaining heat is used to produce steam. The performance analysis of the whole cycle and also the devices that make up the cycle such as compressor, combustion chamber, turbine and heat exchanger were obtained and discussed. Also exergy losses, exergy efficiency and other performance parameters of the devices were obtained and discussed. The results showed that using absorption cooling (abc) system in a basic cycle made better than the basic one in electrical efficiency. However, because of the absorption cooling (abc) system the exergy efficiency is slightly less than the basic one. The absorption cooling (abc) cogeneration system can be used when the steam demand decreases or electrical demand increases for production more electricity.

Modeling and numerical analysis of a fractional order model for dual variants of SARS-CoV-2

This paper considers the novel fractional-order operator developed by Atangana-Baleanu for transmission dynamics of the SARS-CoV-2 epidemic. Assuming the importance of the non-local Atangana-Baleanu fractional-order approach, the transmission mechanism of SARS-CoV-2 has been investigated while taking into account different phases of infection and various transmission routes of the disease. To conduct the proposed study, first of all, we shall formulate the model by using the classical operator of ordinary derivatives. We utilize the fractional order derivative and the model will be extended to a model containing fractional order derivatives. The operator being used is the fractional differential operator and has fractional order Φ1. The model is analyzed further and some basic aspects of the model are investigated besides calculating the basic reproduction number and the possible equilibria of the proposed model. The equilibria of the model are examined for stability purposes and necessary conditions for stability are obtained. Stability is also necessary in terms of numerical setup. The theory of non-linear functional analysis is employed and Ulam-Hyers’s stability of the model is presented. The approach of newton’s polynomial is considered and a new numerical scheme is developed which helped in presenting an iterative process for the proposed ABC system. Based on this scheme, sample curves are obtained for various values of Φ1 and a pattern is derived between the dynamics of the infection and the order of the derivative. Further simulations are presented which show the cruciality and importance of various parameters and the impact of such parameters on the dynamics and control of the disease is presented. The findings of this study will also provide strong conceptual insights into the mechanisms of contagious diseases, assisting global professionals in developing control policies.

Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta

&lt;p class="Abstract"&gt;&lt;span&gt;This study aims to determine the cost of education units using the Activity Based Costing method at the Al-Islam Islamic Boarding School in Yogyakarta. This research was descriptive research with a quantitative approach. Interviews, documentation, and observation were used to collect research data. The data were analyzed using a comparative descriptive analysis method. The study’s results showed that the determination of unit costs using the ABC system was higher than the cost of education set by Islamic boarding schools. These results indicate an under-cost position. Under-cost means that the actual cost is lower than the cost according to the calculation of Activity Based Costing because several costs are not detailed/identified and not charged to the students by the Islamic Boarding School.&lt;/span&gt;&lt;/p&gt;

The Role of Management Accounting in Adding Value to Organisations

The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time. Especially, the use of advanced technology such as internet well improves transparency of many organisations. However, this also brings volatility and uncertainty to an organisation’s business environment, thereby leading to a more complex and time-consuming decision-making process. To solve this problem, two management accounting techniques, ABC System and BSC, have accordingly been adopted by many managers. In this article, the purpose is to briefly discuss some of the challenges faced by organisations; and then, the two initiative management methods are well explained individually with reference to appropriate examples.

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR PADA ROUGE LOUNGE BAR, VILLAS &amp; SPA TAHUN 2019

This study aims to contribute in determining the appropriate and accurate hotel rooms cost using activity based costing method at Rouge Lounge Bar, Villas &amp; Spa. The technique in the data analysis used in this research is comparative descriptive quantitative analysis by applying activity-based costing method.The results of this study indicate that that there is difference between the calculation of the room cost using Activity Based Costing method and the method used by the management. The Activity Based Costing method developed smaller result of room cost calculation than the price calculation set by the management. The price difference for Deluxe room is in the amount of Rp. 576. 797 while for the Family rooms is in the amount of Rp. 636. 788. The price difference is caused by the imposition of overhead costs on each type of room used by the management using only single cost driver, this caused distortion cost. Meanwhile in the Activity-Based Costing method, the imposition of overhead costs to each product applies multiple cost drivers in accordance with the product consumption guidelines. Therefore, the ABC System is able to allocate activity costs appropriately based on the consumption of each activity.

Analisis Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual

The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on their use.