Results 11 to 20 of about 622 (131)

Time-Driven Activity-based Costing for Anterior Cruciate Ligament Reconstruction: A Comparison to Traditional Accounting Methods

open access: yesArthroscopy, Sports Medicine, and Rehabilitation, 2021
Purpose: The primary purpose of this study was to compare the cost of care of one of the most common sports medicine surgical procedures, anterior cruciate ligament reconstruction (ACLR), using the time-driven activity-based costing (TDABC) method to ...
Dylan Koolmees, B.S.   +5 more
doaj   +2 more sources

A New Scenario‐Based Simulation Model for Cost Management of Healthcare Services through Improving the Efficiency of the Health Centers

open access: yesJournal of Healthcare Engineering, Volume 2023, Issue 1, 2023., 2023
There is a need for an appropriate decision‐making approach and a precise costing method in order to make appropriate decisions that result in managing the resource utilization, improving the efficiency of healthcare systems and processes, increasing the patient consent, and reducing the costs of healthcare services. Therefore, this study is to develop
Bakhtiar Ostadi   +3 more
wiley   +1 more source

Adaptation of time‐driven activity‐based costing to the evaluation of the efficiency of ambulatory care provided in the emergency department

open access: yesJournal of the American College of Emergency Physicians Open, Volume 3, Issue 4, August 2022., 2022
Abstract Objectives The aim of this study was: (1) to adapt the time‐driven activity‐based costing (TDABC) method to emergency department (ED) ambulatory care; (2) to estimate the cost of care associated with frequently encountered ambulatory conditions; and (3) to compare costs calculated using estimated time and objectively measured time.
Simon Berthelot   +21 more
wiley   +1 more source

A Mixed Integer Linear Formulation and a Grouping League Championship Algorithm for a Multiperiod‐Multitrip Order Picking System with Product Replenishment to Minimize Total Tardiness

open access: yesComplexity, Volume 2022, Issue 1, 2022., 2022
Order picking, which is collecting a set of products from different locations in a warehouse, has repeatedly been described as one of the most laborious and time‐consuming internal logistic processes. Each order is issued to pick some products located at given locations in the warehouse.
Morteza Farhadi Sartangi   +4 more
wiley   +1 more source

Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing

open access: yesThe International Journal of Health Planning and Management, Volume 36, Issue 6, Page 2079-2093, November 2021., 2021
Abstract Improving healthcare performance has become a need for resource optimisation in a field where they are scarce. Activity‐Based Costing (ABC) has been applied for more than 30 years to allocate costs and provide information for decision‐making. This paper seeks to review previous literature in the health field that analysed this cost system and ...
Angels Niñerola   +2 more
wiley   +1 more source

Home‐based chemotherapy for stage III colon cancer patients in Thailand: Cost‐utility and budget impact analyses

open access: yesCancer Medicine, Volume 10, Issue 3, Page 1027-1033, February 2021., 2021
Home‐based chemotherapy is a cost‐saving strategy compared to hospital‐based chemotherapy for stage III colon cancer treatment. We recommend that the service reimbursement should include national standardization in chemotherapy regimens as well as practice guidelines and protocols to prevent serious adverse events. Abstract Home‐based chemotherapy (HC)
Nattanichcha Kulthanachairojana   +5 more
wiley   +1 more source

The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems

open access: yesFoundations 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
doaj   +1 more source

Increasing Operational Capacity and Reducing Costs of Rituximab Administration: A Costing Analysis

open access: yesACR Open Rheumatology, Volume 2, Issue 5, Page 261-268, May 2020., 2020
Objective Originator intravenous rituximab is an important rheumatology treatment but is costly, and administration requires several hours. Because biosimilar rituximab may cost less and subcutaneous rituximab requires a shorter visit, both may reduce costs and increase treatment capacity (infusions per year).
Zachary S. Wallace   +5 more
wiley   +1 more source

Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes

open access: yesLiber Quarterly: The Journal of European Research Libraries, 2014
TTDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two parameters, an estimation of time
Lorena Siguenza-Guzman   +2 more
doaj   +1 more source

The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

open access: yesBinus Business Review, 2020
The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups.
Dewi Fitriasari, Naoko Kawahara
doaj   +1 more source

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