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The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems
Foundations 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 +2 more sources
Radio frequency identification and time-driven activity based costing:RFID-TDABC application in warehousing [PDF]
, 2016 Purpose: This paper extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of ...
Bahr, Witold, Price, Brian J
core +8 more sources
Implementation Science Communications, 2022 Background As the field of implementation science wrestles with the need for system decision-makers to anticipate the budget impact of implementing new programs, there has been a push to report implementation costs more transparently.
Amy G. Huebschmann +3 more
doaj +1 more source
Journal 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
Complexity, 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
Applied Sciences, 2023 System integration is the act of combining numerous distinct subsystems into one bigger system that allows the subsystems to work together. The integrated system removes necessity of repeating operations.
Sri Nur Areena Mohd Zaini +4 more
doaj +1 more source
The 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
Cancer 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
A framework for time-driven activity-based costing implementation at small and medium enterprises
The Southern African Journal of Entrepreneurship and Small Business Management, 2018 Background: South African small and medium enterprises (SMEs) are struggling to survive because of limited resources and access to low-cost funding.
Arthur Reynolds +2 more
doaj +1 more source
TDABC implementation in healthcare providers: barriers and facilitators [PDF]
, 2021 TDABC is a promising concept with great potential to reveal the variabilities of health care processes as well as costs. However, its widespread adaption has yet to happen.
Knie, Aurel Adrian
core