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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi International Journal of Economics, Management and Accounting
Alnujaimi Aws Saeed Mirdan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Scientometrical Analysis On The Use Of Cost Information In Decision Making By Using Managirieal Accounting Cocept Alnujaimi Aws Saeed Mirdan
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.380

Abstract

From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their usefulness in decision-making based on scientometric analysis with the help of two software tools, namely OpenAlex and VoSviewer. From the scientometric analysis undertaken, the conclusion emerges that research in the field of the use of costs in decision-making developed rapidly after 2014, with the number of journals in the economic field doubling between 2015-2024. However, there is an interconnection between the terms of one cluster and the terms of another cluster, which demonstrates the fact that the issue of costs and decisions cannot be reduced only to the field of management accounting, it requires a holistic vision and cooperation between various fields, the basis remaining however, the level of the economic field.
Analysis of Time Determinants Under The Conditions of Application of The Time Driven Activity Based Costing Method Aws Alnujaimi Aws Saeed Mirdan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1577

Abstract

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.
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