Results 21 to 30 of about 16,990 (250)
Reasons for not changing to activity-based costing: a survey of Irish firms [PDF]
PSU Research Review, 2017 Purpose – This paper aims to report on a survey of medium and large Irish firms to ascertain reasons for not changing to more advanced costing techniques, namely, activity-based costing (ABC).
Martin Quinn, Otman Elafi, Mark Mulgrew
doaj +1 more source
Evidence Based Library and Information Practice, 2011 Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of ...
Kate-Riin Kont, Signe Jantson
doaj +3 more sources
Analysis of Cost Price and Net Profit of Laboratory: Case Study of Iran [PDF]
International Journal of Management, Accounting and Economics, 2017 Diagnostic services are regarded as important hospital services, which are very costly due to the use of advanced technologies and facilities, and it seems so necessary to calculate and analyze the costs thereof.
Zahra Meshkani +4 more
doaj
APLIKASI ACTIVITY-BASED COSTING PADA UMKM
Lisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan, 2021 The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product.
Himawan Pradipta
doaj +1 more source
Convergence of ABC and ABM Principles – Guarantee of a Performant Management [PDF]
Theoretical and Applied Economics, 2010 This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method.
Sorinel CĂPUŞNEANU +1 more
doaj +1 more source
Journal of Islamic Economics and Finance, 2021 The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with ...
Asri Sekarsari +3 more
doaj +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker +11 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Wilms tumor (WT) treatment imposes a significant time burden on patients and their families. Time toxicity is a patient‐centered metric that quantifies the burden of healthcare interaction. We sought to define time toxicity in the first year after diagnosis of WT and hypothesized that it would increase as tumor stage and treatment ...
Caleb Q. Ashbrook +6 more
wiley +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Neuromyelitis optica spectrum disorder (NMOSD) is a relapsing autoimmune disease of the central nervous system. High‐dose intravenous methylprednisolone (IVMP) is the standard first‐line therapy for acute attacks, although some patients remain refractory.
Wataru Horiguchi +5 more
wiley +1 more source
How Much Does It Cost for a Surgical ICU Bed in a Public Hospital in India
Risk Management and Healthcare Policy, 2021 Thean Singh, Jawahar SK Pillai, Mukunda C Sahoo Department of Hospital Administration, AIIMS, Bhubaneswar, IndiaCorrespondence: Jawahar SK Pillai Email jawahardr@yahoo.comIntroduction: Activity-based costing (ABC) is a costing technique that identifies ...
Singh T, SK Pillai J, Sahoo MC
doaj