Results 21 to 30 of about 37,226,459 (242)

The Comparison of the Cost Price of Services Provided to Diabetic Patients Using Time-Driven Activity-Based Costing and Traditional Methods in Nader Kazemi Shiraz Health Center [PDF]

open access: yesحسابداری سلامت, 2016
Introduction: Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and
M. Mohebbi, Gh. Talebnia
doaj   +1 more source

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

open access: yesGEPROS: 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   +1 more
doaj   +1 more source

TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC): UMA REVISÃO SISTEMÁTICA DA LITERATURA

open access: yesABCustos, 2022
Este estudo buscou revisar a literatura sobre o método de custeio Time-Driven Activity-Based Costing, de modo a verificar o estado da arte da temática, analisando seu desenvolvimento ao longo dos 16 anos após a primeira publicação de Kaplan e Anderson ...
Pedro Henrique Diehl Cabral   +2 more
doaj   +1 more source

The Application of Time Driven Activity Based Costing In the Hospitality Industry: An Exploratory Case Study [PDF]

open access: yes, 2014
In managing a company, the management and the board need accurate information about operational cost structures and profitability in order to help them in the decision making processes.
Basuki, Mertzha Dwiputri Riediansyaf
core   +1 more source

PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA

open access: yesJurnal Akuntansi Universitas Jember, 2020
The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method.
Mira Ely, Rochman Effendi, Imam Mas'ud
doaj   +1 more source

Implementing Second Generation of costing system and its Impact on Costs Behavior Rationalization/ an Applied Study on the General Firm for the Pharmaceutical Industry and Medical Supplies/ Samarra

open access: yesZanco Journal of Humanity Sciences, 2023
This research aims to verify the possibility of applying the driven-time activity-based cost system as a second generation and one of the modern management accounting methods as an input to determine the unused capacity and rationalize the cost behavior
Hazim Hashim Mohammed   +1 more
doaj   +1 more source

A longitudinal study of the adoption of an activity-based planning system in the crown prosecution service of England and Wales, United Kingdom [PDF]

open access: yes, 2008
Purpose – The purpose of this paper is to explore the adoption of a time-based activity-based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the ...
Liu, Lana   +5 more
core   +1 more source

Índice de transparência municipal: uma análise longitudinal em municípios paraibanos de diferentes portes

open access: yesRevista Ambiente Contábil
Objetivo: Analisar o nível de transparência nos sites de municípios paraibanos de diferentes portes numa perspectiva longitudinal.  Metodologia: Foram selecionados 20 municípios, de acordo com o porte, para compor uma amostra aleatória estratificada ...
Alberlan Fernandes da Silva   +1 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  

Calculating the Cost of Services of Laboratory in Alami Herandi Clinic of Isfahan Social Security Organization Using Time-Driven Activity-Based Costing and Comparing It with the Approved Tariffs in 2015 [PDF]

open access: yesحسابداری سلامت, 2017
Introduction: Since hospitals and clinics are confronting the challenge of resource shortages and rising costs, the information of the costs of health services can be efficient in optimal resource allocation and identifying the performance of centers ...
Sayyed Amin Alamshah
doaj   +1 more source

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