Results 201 to 210 of about 5,722 (252)

Trace Sulfur‐Doping Boosts NiCo Heterostructured Catalyst for Selective Glycerol‐to‐Formic Acid Electroreforming

open access: yesAdvanced Functional Materials, EarlyView.
A sulfur‐doped Ni–Co heterostructured catalyst is rationally designed to regulate interfacial electronic and adsorption properties for selective glycerol electrooxidation. The synergistic Ni–Co active sites promote hydroxide activation and glycerol adsorption, enabling efficient formic acid production and durable hydrogen generation under continuous ...
Lingqin Shen   +4 more
wiley   +1 more source

Time-Driven Activity-Based Costing in Radiology: An Overview

Journal of the American College of Radiology, 2020
Time-driven activity-based costing (TDABC) is a cost-accounting method to assess operational costs at a process-specific level. The purpose of this review is to provide a foundational methodologic overview of TDABC and offer insights from lessons we have learned by applying TDABC in radiology.
Prasad R Shankar   +2 more
exaly   +3 more sources

Fuzzy Time-Driven Activity-Based Costing

EMJ - Engineering Management Journal, 2013
Abstract:Activity-Based Costing (ABC) method is a well-known costing/accounting system. It is an alternative to traditional accounting systems in which business overheads are allocated in proportion to activity's direct costs. Kaplan and Anderson proposed the second generation of the ABC system, called “time-driven activity-based costing” (TDABC ...
Morteza Bagherpour   +1 more
exaly   +2 more sources

A primer on time-driven activity-based costing in brachytherapy

Brachytherapy, 2022
Emphasis on value-based healthcare has led to increasing use of time-driven activity-based costing (TDABC) across medical departments. When applied to brachytherapy, TDABC provides insight into differences in costs across various modes of therapy, the nuances that drive cost including institutional factors and involved personnel, and discrepancies in ...
Ria Mulherkar   +4 more
openaire   +2 more sources

Time-Driven Activity-Based Costing

SSRN Electronic Journal, 2003
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation.
Robert S, Kaplan, Steven R, Anderson
openaire   +2 more sources

A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

Journal of Management Accounting Research, 2014
ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally
Hoozée, Sophie, Hansen, Stephen C.
openaire   +2 more sources

Understanding Time-driven Activity-based Costing

Clinical Spine Surgery: A Spine Publication, 2016
Transitioning to a value-based health care system will require providers to increasingly scrutinize their outcomes and costs. Although there has been a great deal of effort to understand outcomes, cost accounting in health care has been a greater challenge.
Alok D, Sharan   +3 more
openaire   +2 more sources

Time-driven Activity-based Costing Analysis of Fluorescein Angiography

Ophthalmology Retina, 2023
To use electronic health record (EHR) time logs and time-driven activity-based costing (TDABC) to calculate the complete cost profile of office-based fluorescein angiography (FA).Economic analysis.Patients undergoing routine FA (Current Procedural Terminology [CPT] 92235) at Vanderbilt Eye Institute in fiscal year 2022.Process flow mapping for routine ...
Sean T. Berkowitz   +4 more
openaire   +2 more sources

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