Results 261 to 270 of about 3,248,511 (314)

Direct Costing and Absorption Costing

1984
Direct costing and absorption costing are two quantitative accounting models that are used by the decisionmakers of the firm for two different purposes — for internal and for external reporting. The two models show the administration of the firm’s economic resources, but from different perspectives.
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Direct costs of blindness in Australia

Clinical & Experimental Ophthalmology, 2000
ABSTRACTThis study calculated the direct financial costs of blindness to the Australian government and community. Three case studies, representative of Australians with severely impaired vision, were used to calculate the annual costs associated with blindness. The costs include pensions, subsidies, concessions, equipment and services.
S E, Wright, J E, Keeffe, L S, Thies
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Direct healthcare costs of glaucoma treatment

British Journal of Ophthalmology, 2013
To report the complete lifetime direct healthcare costs of glaucoma treatment in a database of 1136 patients attending the Glaucoma Clinic at Glasgow Royal Infirmary, Glasgow, UK.The database was interrogated to identify all patients who had initiated treatment at the Glaucoma Clinic at Glasgow Royal Infirmary, and who had subsequently died of natural ...
M Q, Rahman, S M, Beard, R, Discombe, R, Sharma, D M I, Montgomery   +4 more
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Deckungsbeitragsrechnung (Direct Costing)

2005
Neben dem Problem der Proportionalisierung fixer Kosten bei Anwendung der differenzierten Zuschlagskalkulation ist ein weiterer Schwachpunkt der mittel- und langfristig angelegten Vollkostenrechnung darin zu sehen, dass kaum Indikatoren zur Unterstutzung kurzfristiger betrieblicher Entscheidungen abgeleitet werden konnen.
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Rheumatoid arthritis: direct and indirect costs

Joint Bone Spine, 2004
Rheumatoid arthritis (RA) causes disability, deformities, progressive radiological joint damage often with a need for joint replacement surgery, premature death, and alterations in quality of life. The economic burden created by RA is enormous. Direct costs per patient have been estimated at 1812-11,792 Euro annually and indirect costs at 1260-37,994 ...
Anne-Christine, Rat, Marie-Christophe, Boissier   +1 more
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Direct Measurement of Health Care Costs

Medical Care Research and Review, 2003
Cost identification is fundamental to many economic analyses of health care. Health care costs are often derived from administrative databases. Unit costs may also be obtained from published studies. When these sources will not suffice (e.g., in evaluating interventions or programs), data may be gathered directly through observation and surveys.
Mark W, Smith, Paul G, Barnett
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direct medical costs

2009
Fixed and variable costs associated directly with a health care intervention (e.g. payments for drugs, treatments, laboratory and other medical services, costs for staying in the hospital, honoraries); → see economic analysis.
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Teilkostenkalkulation — direct-costing-Methode

1963
Die Bezeichnung „Teilkostenrechnung“ hat sich in der Praxis eingeburgert, kann aber zu Misverstandnissen fuhren. Auch die Teilkostenrechnung erfast und bewertet den gesamten Guterverzehr und ist insoweit eine Vollkostenrechnung. Die Unterscheidung beginnt erst insofern bei der Zurechnung, als nur die variablen Kosten dem Kalkulationsobjekt direkt ...
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Estimating the Direct Costs of Illness

The Milbank Memorial Fund Quarterly. Health and Society, 1982
about estimating the costs of illness has centered around the relative advantages and disadvantages of the two basic methodologies used or proposed-the "human capital" method as against "willingness to pay." Very briefly, the human capital approach requires estimating the direct costs of illness, i.e., the costs of prevention, detection, treatment, and
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Direct costing und Deckungsbeitrag

1975
Die in den vorhergehenden Kapiteln erlauterte Gemeinkostenzuschlagsrate verbindet alle Produktionskosten, fixe und proportionale, in einer Gesamtrate. Wenn diese Rate ermittelt wird, mus man sich fur eine Kapazitats-, Beschaftigungs- oder Aktivitatssituation entscheiden, auf Grund derer alle Kosten uber einen gewissen Zeitraum, allgemein als die ...
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