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Akrual: Jurnal Akuntansi, 2016 Abstrak Penelitian ini dilakukan bertujuan untuk menambah pengetahuan mengenai penentuan tarif pelayanan dengan menggunakan metode Activity Based Costing dan dapat dijadikan sebagai acuan dalam menetapkan tarif SPP Bulanan pada Sekolah Bola Basket DBL ...
Ahmad Saddam Husni
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Activity based costing model for inventory valuation [PDF]
Management Science Letters, 2017 Activity-Based-Model (ABC) is used for the purpose of significant improvement for overhead accounting systems by providing the best information required for managerial decision.
Vineet Chouhan +2 more
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تنمیة الرافدینTarget costing and activity-based costing are cost management tools that support strategic cost management in addressing these challenges, especially since this requires integrating the two technologies.
Israa Yousif Thanoon
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A New Costing System in Hospital Management: Time-Driven Activity Based Costing: A Narrative Review
Journal of Evidence Based Health Policy, Management & Economics, 2018 Background: Changes in the hospital environment, technology, and service delivery as well as the increased share of overhead costs have motivated hospital managers to look for useful means of calculating costs.
Sina Etemadi +4 more
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بیمارستان, 2019 Background: Femoral fracture surgery is one of the most common and expensive surgical procedures and forearm fracture surgery is common performed by Ilam Imam Khomeini Therapeutic Center.
Aboulghasem pourreza +4 more
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El Dinar, 2018 The research purpose is to find out extent to which the application of actifity based costing (ABC) as an auxiliary apparatus management in order to the tariff is service inpatient ward to increase a competitive advantage in the hospital.
Astari Mei Neni
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Communications, 2019 Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing
Tomas Kucera
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Activity-based costing –ABC: literature review
Revista CEA, 2015 In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources ...
Alina Marcela Bustamante Salazar
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بیمارستان, 2020 Background: Considering the importance and position of the health sector in socio-economic development programs, it is necessary to be aware of the current situation and to recognize its issues and problems.
Hojjat Rahmani +4 more
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Determine of cost drivers in Activity Based Costing method of hospital services
پژوهشهای سلامتمحور, 2019 Determination of Cost Drivers through Activity Based Costing Method in Determination of Hospital Services Costs Meshkani Zahra1, Reza Pour Aziz2, Alipour Vahid3, Farabi Hero1*, Mazdaki Alireza4, Hakimi Narges5 1. Ph.D.
Zahra Meshkani +5 more
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