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All Journal Review of Multidisciplinary Academic and Practice Studies Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ali Abdul-Hussein Hani Al-Zameli
Al-Qadisiya University
Economics, Econometrics & Finance Other

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Integrating Business Process Reengineering and Risk-Based Costing: Evidence from an Automotive Battery Manufacturer Ali Abdul-Hussein Hani Al-Zameli
Review of Multidisciplinary Academic and Practice Studies Vol 2 No 2 (2025): August
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rmaps.v2i2.253

Abstract

Purpose: This study aims to evaluate how the integration of Business Process Reengineering (BPR) and Risk-Based Costing (RBC) can improve both operational and resource efficiency in manufacturing. The research focuses on the General Company for Automotive and Equipment Manufacturing – Battery Factory, specifically on the 90 Ampere dry battery production process in 2024. Research methodology: The study adopts a mixed-method approach combining quantitative and descriptive analyses in an applied research design. The BPR method was used to identify inefficiencies and process waste within the main production line, while the RBC approach was employed to map and quantify risks influencing product cost in key manufacturing operations. Results: Findings revealed that the joint application of BPR and RBC significantly reduced production cycle times, material waste, and operational costs. The integrated approach also improved risk-adjusted resource allocation, demonstrating superior performance compared to implementing either method independently. Conclusions: The combination of BPR and RBC enhances efficiency, cost control, and risk management in manufacturing operations. The study recommends the adoption of this integrated approach across the company’s product lines and the enhancement of accounting and management information systems to ensure sustainability. Limitations: The research is limited to one factory and a single product type, which may restrict generalizability to other industries or products. Contribution: This study contributes to the development of integrated efficiency frameworks in industrial management, highlighting the synergistic potential of BPR and RBC in optimizing production and resource utilization.
Integrating Resource Consumption Accounting (RCA) and Risk-Based Costing (RBC) and its Impact on Improving the Accuracy of Cost Measurement and Profitability Analysis under Digital Transformation: An applied Study in Ibn Al-Baytar Specialized Hospital for Cardiac Surgery Ali Abdul-Hussein Hani Al-Zameli
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3951

Abstract

This research aims to study the impact of integrating Resource Consumption Accounting (RCA) and Risk-Based Costing (RBC) on improving the accuracy of cost measurement and profitability analysis of healthcare services in the context of digital transformation. This is achieved through a practical application at Ibn Al-Baytar Specialized Hospital for Cardiac Surgery. The study stems from the problem of traditional costing systems failing to provide accurate information reflecting the true consumption of resources, as well as neglecting the costs of medical and operational risks associated with providing healthcare services, thus limiting the efficiency of administrative decisions. The research employed a descriptive-analytical approach and an applied approach (case study). The hospital's accounting data was analyzed, medical and non-medical resources were identified, and their consumption rates were measured according to the RCA approach. Additionally, risks associated with medical services were identified and classified, and their costs were allocated according to the RBC approach, utilizing the digital information systems available at the hospital. A comparison was also conducted between the results of the traditional system and the proposed costing model. The research concluded that integrating RCA and RBC significantly contributes to improving the accuracy of healthcare cost measurement, enhances the objectivity of profitability analysis, and supports rational pricing and resource allocation decisions, particularly in the context of digital transformation, which facilitates data collection and analysis.
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