Results 71 to 80 of about 1,990 (166)

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  

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

Analysis of studies on Time-Driven Activity Based Costing (TDABC)

open access: yes, 2015
The present article is part of a line of research based on the study, development and application of new approaches at the level of Strategic Cost Management (SCM), cost management and costing systems. Time-Driven Activity Based Costing (TDABC) which, in
Afonso, Paulo, Santana, Alex
core  

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

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

MODELISATION DES COUTS D'UN SERVICE DE TRANSPORT HOSPITALIER EN TDABC

open access: yes, 2014
International audienceThis paper describes the experimentationof the Time-Driven Activity-Based Costing(TDABC) method to model the costs of thetransport service of a public hospital. The methodand results obtained are described, bringing out theinterests
Ducrocq, Charles, Petit, Nicolas
core  

Comparativa entre ABC y TDABC, aplicación práctica real = Comparison between ABC and TDABC, actual practical application [PDF]

open access: yes, 2015
Con este trabajo se pretende realizar un estudio comparativo de los sistemas de costeo ABC (Activity Based Costing, Costeo Basado en las Actividades) y TDABC (Time- Driven Activity Based Costing, Costeo basado en el tiempo invertido por actividad). En el
Río Blanco, Nuria del
core  

TDABC KAO INSTRUMENT IZGRADNJE INTEGRISANOG SISTEMA UPRAVLJANJA

open access: yes, 2016
The implementation of the defined strategies and achieving operational excellence are inextricably linked and equally important for achieving excellent enterprise performance.
Todorovic, Mirjana
core   +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

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