Results 11 to 20 of about 5,722 (252)

Improvements in technology and the expanding role of time-driven, activity-based costing to increase value in healthcare provider organizations: a literature review [PDF]

open access: yesFrontiers in Pharmacology
ObjectiveThis study evaluated the influence of technology on accurately measuring costs using time-driven activity-based costing (TDABC) in healthcare provider organizations by identifying the most recent scientific evidence of how it contributed to ...
Ana Paula Beck Da Silva Etges   +6 more
doaj   +2 more sources

TIME DRIVEN ACTIVITY-BASED COSTING

open access: yesRINTERPAP - Revista Interdisciplinar de Pesquisas Aplicadas, 2023
The high level of competition among companies has led to the search for competitive differentials, even in the business environment of small companies. However, studies have shown that small companies have more incredible difficulty positioning themselves competitively, given the specific characteristics of this type of business.
Gabriel Felippe Medeiros Pinheiro   +2 more
openaire   +1 more source

Time-Driven Activity-Based Costing in Emergency Medicine [PDF]

open access: yesAnnals of Emergency Medicine, 2016
Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine which interventions might improve value for their patients.
Brian J, Yun   +6 more
openaire   +4 more sources

Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing [PDF]

open access: yesThe International Journal of Health Planning and Management, 2021
AbstractImproving 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
openaire   +2 more sources

A state-of-art review on activity-based costing [PDF]

open access: yesAccounting, 2017
Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each.
Tahereh Khodadadzadeh
doaj   +1 more source

Time-Driven Activity-Based Costing of Prosthetic Dental Treatment

open access: yesEuropean Annals of Dental Sciences, 2023
Purpose: Health systems worldwide have sustainability concerns due to rising demand and healthcare services costs. Value-based healthcare (VBHC) may solve all sustainability challenges by improving health outcomes.
Hakan Kaçak
doaj   +1 more source

KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2020
Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember.
Deddy Kurniawansyah
doaj   +1 more source

The cost of metastatic prostate cancer using time-driven activity-based costing [PDF]

open access: yesInternational Journal of Technology Assessment in Health Care, 2021
Abstract Objective To estimate the cost of metastatic prostate cancer (mPC) treatment using the time-driven activity-based costing (TDABC) method from the perspective of a philanthropic hospital in the Brazilian public health system (PHS) and to identify determinants of costs.
Rafael J. Vargas Alves   +5 more
openaire   +2 more sources

Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment

open access: yesTIJAB (The International Journal of Applied Business), 2018
The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in ...
Tito IM. Rahman Hakim
doaj   +1 more source

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