Results 1 to 10 of about 5,623 (153)

Costing the outpatient rehabilitation services: time-driven activity-based costing approach [PDF]

Cost Effectiveness and Resource Allocation, 2022
Background Considering the importance of healthcare services costing in resource allocation, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran. Methods The data for this study
Farzaneh Mohammadpour, Mehdi Basakha, Seyed Hossein Mohaqeqi Kamal, Nadia Azari   +3 more
doaj   +5 more sources

Time-Driven Activity-Based Costing [PDF]

MAB, 2008
De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei ...
Michael Corbey
doaj   +4 more sources

Time-driven activity based costing: a comparative study with the activity based costing

GEPROS: Gestão da Produção, Operações e Sistemas, 2017
The activity-based costing (ABC) emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment.
Marina Battistella Luna, Antônio Cezar Bornia   +1 more
doaj   +2 more sources

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review [PDF]

BMC Health Services Research, 2023
Objectives The main objective of this manuscript was to identify the methods used to create process maps for care pathways that utilized the time-driven activity-based costing method. Methods This is a systematic mapping review.
Franciele Iachecen, Marcelo Rosano Dallagassa, Eduardo Alves Portela Santos, Deborah Ribeiro Carvalho, Sérgio Ossamu Ioshii   +4 more
doaj   +2 more sources

Determination of costs for the CSRwNP pathway. A time-driven activity-based costing experiment. [PDF]

Acta Otorhinolaryngol Ital, 2022
The study aims to define the economic resources needed to manage chronic rhinosinusitis with nasal polyposis (CRSwNP), assuming the hospital perspective, based on different patient characteristics, within a 24-month time horizon.Real-world data were collected in 3 Italian hospitals.
Trimarchi M, Foglia E, Schettini F, Bellavia D, Vinciguerra A, Petrone P, Torretta S, Pignataro L.   +7 more
europepmc   +5 more sources

Time-Driven Activity-Based Cost Expansion Model [PDF]

Journal of Engineering, Project, and Production Management, 2022
The classic Cost-Volume-Profit (CVP) model cannot meet the needs of accurate decision-making under the new cost structure, and the time-driven activity-based costing can accurately and timely respond to rising overhead costs through accurate ...
Lihui Zhao, Zihui Yang
doaj   +2 more sources

Time-Driven Activity-Based Costing for Cervical Myelopathy Surgery: A Step Towards Total Episode Costs [PDF]

ClinicoEconomics and Outcomes Research
Kavantissa M Keppetipola,1 Adam Leibold,1 Jay Trivedi,1 Ashmal Sami Kabani,1 Advith Sarikonda,1 D Mitchell Self,1 Emily L Isch,2 Steven Glener,1 Srinivas Prasad,1 Jack Jallo,1 Joshua E Heller,1 James Harrop,1 Alexander R Vaccaro,3 Ahilan Sivaganesan4 ...
Keppetipola KM, Leibold A, Trivedi J, Kabani AS, Sarikonda A, Self DM, Isch EL, Glener S, Prasad S, Jallo J, Heller JE, Harrop J, Vaccaro AR, Sivaganesan A   +13 more
doaj   +2 more sources

A Time-Driven Activity-Based Costing Analysis of Minor Hand Procedure Room Utilization at a Single Military Institution [PDF]

Journal of Hand Surgery Global Online
Purpose: Create a time-driven activity-based costing model to quantify the financial and time-savings impact of implementing a minor procedure room to perform four common hand surgeries that were previously performed with the same local-only technique in
Karolina A. Serhan, MD, George C. Balazs, MD, Nicholas H. Lake, MD, Andrew Henebry, MD   +3 more
doaj   +2 more sources

A simulation study of the cost of cerebral vasospasm treatments with clazosentan: A mathematical model using time-driven activity-based costing. [PDF]

PLoS ONE
In this work, we aimed to assess the impact of clazosentan on clinical labour time costs within Japan's value-based healthcare system using time-driven activity-based costing.
Jieyu Zhao, Kota Kurisu, Kazuki Ohashi, Toshiya Osanai, Katsuhiko Ogasawara, Miki Fujimura   +5 more
doaj   +2 more sources

Actual Cost of Extracorporeal Cardiopulmonary Resuscitation: A Time-Driven Activity-Based Costing Study [PDF]

Critical Care Explorations
OBJECTIVES:. To determine the actual cost and drivers of the cost of an extracorporeal cardiopulmonary resuscitation (E-CPR) care cycle. PERSPECTIVE:. A time-driven activity-based costing study conducted from a healthcare provider perspective.
Vinodh B. Nanjayya, Mstr Biostat, Alisa M. Higgins, PhD, Laura Morphett, Dip Management, Sonny Thiara, MD, Annalie Jones, RN, Vincent A. Pellegrino, MD, Jayne Sheldrake, MSc, Stephen Bernard, PhD, David Kaye, PhD, Alistair Nichol, PhD, D. James Cooper, MD   +10 more
doaj   +2 more sources