Results 81 to 90 of about 4,659,985 (228)

Unit-Cost Calculation of Delivered Services Based on Activity Based Costing (ABC) Method Compared with Approved Tariffs in Physiotherapy Department of Sina Hospital Affiliated to Tehran University of Medical Sciences in 2013-2014

open access: yesبیمارستان, 2016
Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming ...
Raziye Beyranvand   +3 more
doaj  

The importance of the calculation methods based on direct costing in managerial decisions [PDF]

open access: yes
In response to the criticisms of the cost centre accounting, the calculation methods based on the direct costing concept no longer use the arbitrary calculations for the allocation of indirect expenses based on less pertinent allocation keys.
Victoria FIRESCU
core  

Single‐molecule DNA flow‐stretch assays for high‐throughput DNA–protein interaction studies

open access: yesFEBS Open Bio, EarlyView.
We describe an optimised single‐molecule DNA flow‐stretch assay that visualises DNA–protein interactions in real time. Linear DNA fragments are tethered to a surface and stretched by buffer flow for fluorescence imaging. Using λ and φX174 DNA, this protocol enhances reproducibility and accessibility, providing a versatile approach for studying diverse ...
Ayush Kumar Ganguli   +8 more
wiley   +1 more source

The Economics of Raising Replacement Heifers: Estimating Direct Costs Using the Replacement Heifer Calculator

open access: yesEDIS
Each year, cattle producers must decide what to do with new calves. There are two options for the females: sell them as weaned heifers or keep them to raise as replacements to build the herd. There are benefits to both. Raising replacement heifers can be costly, so selling calves can seem like the most economical option if the producer is considering ...
openaire   +4 more sources

Surveying Activity Based Costing of Final Units (A Case Study in one of the Armed Forces Hospitals )

open access: yesبیمارستان, 2016
Background: Suitable budget allocation of organizational activities can deliver the resources distribution, enabling operational monitoring and providing expected access to the cost results.
mohammad Noori   +3 more
doaj  

Optimizing photoactivation of PA‐mCherry for optical pooled CRISPR screens

open access: yesFEBS Open Bio, EarlyView.
Photoactivatable PA‐mCherry finds widespread use to optically tag individual cells. However, confocal 405 nm UV laser‐scanning (normal scan) is much less efficient than widefield UV illumination, limiting the use of PA‐mCherry on confocal instruments. We remedy this limitation by reporting that rapid and repeated confocal scanning with a low‐intensity,
Sravasti Mukherjee   +3 more
wiley   +1 more source

Alcoholic Beverage Industry: Cost Structure

open access: yesВестник Кемеровского государственного университета. Серия: политические, социологические и экономические науки
Cost management remains a prominent research topic. However, many industry-specific instructions and guidelines for planning, accounting, and cost calculation currently used in Russia were developed during the Soviet era.
Kiryuhina Anzhelika   +2 more
doaj   +1 more source

Cost methods and unit costs for direct service delivery costing.

open access: yes, 2022
Cost methods and unit costs for direct service delivery costing.
Colin A. Russell (8151456)   +9 more
core   +1 more source

Directed evolution of enzymes at the crossroads of tradition and innovation

open access: yesFEBS Open Bio, EarlyView.
An iterative cycle of data‐driven enzyme optimization comprising four stages: genetic diversification of a template enzyme, expression of protein variants, high‐throughput evaluation, and machine‐learning‐guided redesign of the next variant library.
Maria Tomkova   +2 more
wiley   +1 more source

The activity-based costing method developments: state-of-the art and case study [PDF]

open access: yes
This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream.
Grégory Wegmann, Nozile Stephen
core  

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