Results 41 to 50 of about 17,535 (149)
Journal of Marine Medical SocietyBackground: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery. Traditional costing methods in the health-care sector have proven insufficient, leading to potential revenue losses and increased ...
Bhaskar J. Kalita +5 more
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El Muhasaba: Jurnal AkuntansiPurpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries.
Afiq Chamim Mubaroq +1 more
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The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems
Foundations of Management, 2019 The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170
Tarzibashi Omar Fikrat Fateh +1 more
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Jurnal Ekonomi dan Bisnis Airlangga, 2010 ABC (Activity-Based Costing) was introduced in the 1980s and intended to correct the deficiencies of traditional standard costing system which was developed seventy five years ealier.
Bambang Tjahjadi
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Actual output cost accounting methods: comparative analysis and evolution outlook
Путеводитель предпринимателя, 2020 Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article.
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Zeszyty Teoretyczne Rachunkowości, 2010 Rachunek kosztów ABC jest coraz powszechniej stosowany na świecie, co potwierdzają przeprowadzone liczne badania tym zakresie. Celem niniejszego artykułu było przedstawienie wyników badań dotyczących zakresu zastosowania tego rachunku przez polskie ...
Joanna Dynowska, Małgorzata Cygańska
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Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [PDF]
حسابداری سلامت, 2013 Introduction: Since determining the revenues of services is based on tarrif, the factor of costs and their method of allocation are the only accessible variable to the hospital managers.
A. Khani, S. Mehrani, E. Ghane
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Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services [PDF]
مطالعات مدیریت راهبردی, 2017 In recent years the study of various costing pattern, led to revealing deficiencies for that and trying to improve them. However, because of the importance of cost and the advantage that recognizing it has in planning and rating of organizations, in this
Hassan Makhmali +3 more
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Activity-based costing methodology as tool for costing in hematopathology laboratory
Indian Journal of Pathology and Microbiology, 2010 Background: Cost analysis in laboratories represents a necessary phase in their scientific progression. Aim: To calculate indirect cost and thus total cost per sample of various tests at Hematopathology laboratory (HPL) Settings and Design: Activity-
Gujral Sumeet +9 more
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Hospital episode-of-care costs for hip fractures: an activity-based costing analysis. [PDF]
OTA Int, 2023 Denis A +6 more
europepmc +1 more source