A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty
نویسندگان
چکیده
منابع مشابه
Time Driven Activity Based Costing : Theory,Applications and Limitations
The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
متن کاملTime-driven activity-based costing.
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. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
متن کاملMeasuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC).
BACKGROUND Determining '"value'" in health care, defined as outcomes per unit cost, depends on accurately measuring cost. We used time-driven activity-based costing (TDABC) to determine the cost of care in men with benign prostatic hyperplasia (BPH) - a common urologic condition. METHODS We implemented TDABC across the entire care pathway for BPH including primary and specialist care in both ...
متن کاملAnalysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
متن کاملDetermine of cost drivers in Activity Based Costing method of hospital services
Determination of Cost Drivers through Activity Based Costing Method in Determination of Hospital Services Costs Meshkani Zahra1, Reza Pour Aziz2, Alipour Vahid3, Farabi Hero1*, Mazdaki Alireza4, Hakimi Narges5 1. Ph.D. Student in Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 2. Associate Professor, Health Management an...
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ژورنال
عنوان ژورنال: Journal of Biomedical Informatics
سال: 2019
ISSN: 1532-0464
DOI: 10.1016/j.jbi.2018.11.011