Ulfatun Nikmah
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引用次数: 0

摘要

本研究旨在对实施作业成本法和TDABC对公司绩效的影响特征的差异进行分类。该方法遵循系统评价和元分析首选报告项目(PRISMA)。数据库检索是通过science direct、emerald、cambridge和sinta从2017年到2021年完成的。共有93篇文章,但经过筛选测试,只有20篇文章被纳入。结果表明,ABC和TDABC都可以通过成本生产的有效性和效率来提高绩效。然而,两者都有不同的特点,必须在实施过程中加以考虑。本研究的意义是为管理层考虑ABC和TDABC的使用提供见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR
This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.
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