Results 61 to 70 of about 3,559,336 (276)

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, Behzad Mohammadi, Mohammad Javad Akbarian Bafghi, Marjan Hedayati Poor, Mohammad Tasavon Gholamhoseini   +4 more
doaj  

Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery

Journal the Winners, 2016
The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method.
Irma Nadia Erena, Engelwati Gani
doaj   +1 more source

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, G. Soral , Bibhas Chandra   +2 more
doaj   +1 more source

Enterprise Quality Cost Research Based on Activity-based Costing [PDF]

Advances in Economics, Business and Management Research, 2015
The application of activity-based costing in the accounting of quality cost has solved the problems that exist in the traditional quality cost accounting; the enterprise of rare earth is used as the research object in the paper and the activity quality cost model is constructed, the quality costs of the enterprise are collected and allocated; meanwhile
Hu-Sheng Lu, Chun-Li Li
openaire   +2 more sources

Utilizing time‐driven activity‐based costing to understand the short‐ and long‐term costs of treating localized, low‐risk prostate cancer

Cancer, 2015
Given the costs of delivering care for men with prostate cancer remain poorly described, this article reports the results of time‐driven activity‐based costing (TDABC) for competing treatments of low‐risk prostate cancer.
A. Laviana, Annette M Ilg, D. Veruttipong, Hung-Jui Tan, M. Burke, D. Niedzwiecki, P. Kupelian, C. King, M. Steinberg, Chandan R Kundavaram, M. Kamrava, A. Kaplan, Andrew K. Moriarity, William Hsu, Daniel J. A. Margolis, Jim C Hu, C. Saigal   +16 more
semanticscholar   +1 more source

Activity-Based Costing: Helping Small and Medium-Sized Firms Achieve a Competitive Edge in the Global Marketplace

, 2017
Since the 1970s, activity-based costing (ABC) has enabled companies to identify the true costs of processes and products and to make sound decisions related to the profitability and expense of the products they produce, as well as the effectiveness of ...
M. Kocakulah, A. Foroughi, A. Stott, Lionel Manyoky   +3 more
semanticscholar   +1 more source

Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer.

Journal of Oncology Practice, 2016
PURPOSE Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than fundamental costs to provide a service.
M. Schutzer, D. Arthur, M. Anscher
semanticscholar   +1 more source

PENENTUAN HARGA POKOK TARIF KAMAR HOTEL MENGGUNAKAN METODE ACTIVITY-BASED COSTING SYSTEM SEBAGAI PENDEKATAN BARU PADA HOTEL SEGORO JEPARA [PDF]

, 2015
Metode Activity-Based Costing System adalah sebuah metode yang menerapkan konsep akuntansi biaya untuk menentukan harga dengan lebih akurat. Penelitian ini bertujuan untuk mengetahui perbedaan perhitungan harga pokok tarif kamar hotel dengan menggunakan ...
PARAMITA, INDRASWARI
core  

ANALISIS PERBANDINGAN METODE KONVENSIONAL DENGAN METODE ACTIVITY BASED COSTING UNTUK MENINGKATKAN AKURASI DALAM MENENTUKAN TARIF RAWAT INAP (Studi Empiris pada Rumah Sakit Umum Queen Latifa) [PDF]

, 2016
Penelitian ini bertujuan mengetahui penerapan metode Activity Based Costing. Jika digunakan dalam penentuan tarif rawat inap pada Rumah Sakit Queen Latifa dan untuk mengetahui perbandingannya tarif rawat inap, dengan menggunakan metode Konvensional ...
INTAN FINNA PUSPITASARI, 12133100023
core  

METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW [PDF]

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing.
Oleg DEJNEGA
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