Results 21 to 30 of about 2,930,487 (249)

Comparative Analysis of Costing Methods for Magnetic Resonance Imaging in a Tertiary Care Teaching Hospital: An Observational Study

open access: yesJournal of Marine Medical Society
Background: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery. Traditional costing methods in the health-care sector have proven insufficient, leading to potential revenue losses and increased ...
Bhaskar J. Kalita   +5 more
doaj   +1 more source

An accounting system to support process improvements: Transition to lean accounting

open access: yesJournal of Industrial Engineering and Management, 2010
From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”.
Patxi Ruiz de Arbulo-López   +1 more
doaj   +1 more source

Full Costing vs Traditional Costing Which One is Better For Manufacturing Company

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama.
Vania Sharon Ardelia Satmono   +2 more
doaj   +1 more source

ACTIVITY BASED COSTING SYSTEM SEBAGAI ALTERNATIF PENETAPAN TARIF JASA RAWAT INAP SERTA IMPLIKASINYA TERHADAP PENDAPATAN RSUD KABUPATEN BULELENG

open access: yesJurnal Ilmiah Akuntansi, 2018
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif jasa dengan menggunakan Activity Based Costing System (ABC) serta implikasinya terhadap pendapatan rawat inap pada RSUD Kabupaten Buleleng.
I Gd Nandra Hary Wiguna
doaj   +1 more source

Forecasting the Dialysis Burden in Japan: Validation‐Based Projections of Prevalence and Incidence Through 2050

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin   +2 more
wiley   +1 more source

Investigating the effectiveness in capturing environmental costs: The cause of small to medium enterprises in the Saudi manufacturing sector

open access: yesHeritage and Sustainable Development
This study investigates the current design of costing systems used by Saudi small and medium enterprises (SMEs) in the manufacturing industry. It investigates the ability of SMEs’ costing systems (traditional or advanced) to capture environmental costs.
Nasser Asiri
doaj   +1 more source

Cost Calculation Model for Logistics Service Providers

open access: yesPromet (Zagreb), 2012
The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider
Zoltán Bokor
doaj   +1 more source

Activity-Based Costing (ABC) and Its Implication for Open Innovation

open access: yesJournal of Open Innovation: Technology, Market and Complexity, 2021
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise ...
Patricia Quesado, Rui Silva
doaj   +1 more source

Degradation mechanism of the von Willebrand factor A2 domain by nattokinase

open access: yesFEBS Letters, EarlyView.
Nattokinase, a natto‐derived protease, exhibits potent antithrombotic effects. This study demonstrates that nattokinase directly cleaves the von Willebrand factor (vWF) A2 domain in vitro. Unlike the native regulator ADAMTS13, nattokinase degrades folded vWF independently of shear stress.
Ryuichi Hyakumoto   +3 more
wiley   +1 more source

Analisis Perbandingan Metode Traditional Costing Dan Target Costing Sebagai Upaya Dalam Mengoptimalkan Laba Operasi [PDF]

open access: yes, 2022
Persaingan yang semakin ketat menuntut suatu perusahaan agar dapat menciptakan, memperkenalkan produk- produk inovatif dengan kualitas terbaik dan harga yang dapat diterima pasar namun tetap memperhitungkan tingkat keuntungan yang ingin diwujudkan. Untuk
Awalina, Putri   +2 more
core   +1 more source

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