Results 51 to 60 of about 622 (131)

CONVERSION COSTS AND PRODUCTION COSTS BASED ON TIME-DRIVEN ACTIVITY-BASED COSTING AT PT SC GRESIK

open access: yesResearch in Management and Accounting
The business world today has developments that can be said to continue to change over time, as indicated by tighter competition. In 2019, the COVID-19 pandemic also impacted many companies due to a decline in sales.
Tamayo di Vaio Sanjaya
doaj   +1 more source

APLICAÇÃO DO TIME-DRIVEN ABC EM UMA EMPRESA VAREJISTA

open access: yesABCustos, 2012
Este artigo apresenta os resultados de uma pesquisa exploratória, qualitativa-quantitavia, que objetivou propor um modelo do time-driven activity-based costing (TDABC) para uma empresa varejista distribuidora de materiais elétricos, localizada em Belo ...
Antônio Artur de Souza   +3 more
doaj   +1 more source

Time-Driven Activity-Based Costing: A Better Way to Understand the Cost of Caring for Hip Fractures

open access: yesGeriatric Orthopaedic Surgery & Rehabilitation, 2020
Geriatric hip fractures are a common and costly injury. They are expected to surge in incidence and economic burden as the population ages. With an increasing financial strain on the healthcare system, payors and providers are looking toward alternative,
Breanna L. Blaschke BA   +3 more
doaj   +1 more source

Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services [PDF]

open access: yesمطالعات مدیریت راهبردی, 2017
In recent years the study of various costing pattern, led to revealing deficiencies for that and trying to improve them. However, because of the importance of cost and the advantage that recognizing it has in planning and rating of organizations, in this
Hassan Makhmali   +3 more
doaj  

Estimation of the Cost in a Paediatric Radiology Service Using Time-Driven Activity-Based Costing (TDABC)

open access: yesNauki o Finansach, 2021
Cost estimation is crucial for health accounts analyses in both developed and developing countries. This study aimed to determine a methodology on the issue of costing systems and costing methods applicable to all health services carried out on a large ...
Silvana Secinaro   +3 more
doaj  

Application of the TDABC model in the logistics process using different capacity cost rates

open access: yesJournal of Industrial Engineering and Management, 2016
Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues.
Paulo Afonso, Alex Santana
doaj   +1 more source

ID248 Jornada Assistencial de Valor do RARAS (JAV RARAS): Resultados preliminares da mensuração da Aderência ao Protocolo de Tratamento da Fenilcetonúria por meio do “time-driven activity based costing” – (TDABC).

open access: yesJornal de Assistência Farmacêutica e Farmacoeconomia
Introdução A aderência aos Protocolos Clínicos e Diretrizes Terapêuticas (PCDT) é vital para o tratamento eficaz de doenças raras como a Fenilcetonúria (PKU). No entanto, a discrepância entre a teoria e a prática é um desafio constante. Neste estudo,
Myrianne Barbosa   +7 more
doaj   +1 more source

APLICAÇÃO DO TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) PARA MEDIR A LUCRATIVIDADE DOS PRODUTOS E A OCIOSIDADE DOS SETORES DE INDÚSTRIA DE CARNES PROCESSADAS

open access: yesABCustos
O objetivo deste estudo foi avaliar o custo de transformação, a lucratividade e a ociosidade existente numa pequena fábrica de alimentos processados, por meio de uma planilha de custos fundamentada no TDABC. A metodologia utilizada pode ser classificada
Rodney Wernke   +3 more
doaj   +1 more source

Visual representation of costs in the productive process: a case study on a footwear industry in Portugal

open access: yesRevista Produção Online, 2015
Over the last decades, conventional production systems have gone through changes in the face of intensified competition among companies. The occurrence of these changes has boosted the development of decision-making assistance tools for the production ...
Levi da Silva Guimarães   +3 more
doaj   +1 more source

Comparative Analysis of Costing Methods for Magnetic Resonance Imaging in a Tertiary Care Teaching Hospital: An Observational Study

open access: yesJournal of Marine Medical Society
Background: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery. Traditional costing methods in the health-care sector have proven insufficient, leading to potential revenue losses and increased ...
Bhaskar J. Kalita   +5 more
doaj   +1 more source

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