Results 11 to 20 of about 5,722 (252)
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 +1 more
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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
RINTERPAP - 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
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Time-Driven Activity-Based Costing in Emergency Medicine [PDF]
Annals 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
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 +7 more
europepmc +5 more sources
Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing [PDF]
The 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
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Time-Driven Activity-Based Costing of Prosthetic Dental Treatment
European 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
Jurnal 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
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The cost of metastatic prostate cancer using time-driven activity-based costing [PDF]
International 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
TIJAB (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
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