A state-of-art review on activity-based costing
نویسندگان
چکیده
منابع مشابه
Analysis 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...
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As the American Recovery and Restoration Act of 2009 allocates $19 billion to health information technology, it will be useful for health care managers to project the true cost of implementing an electronic health record (EHR). This study presents a step-by-step guide for using activity-based costing (ABC) to estimate the cost of an EHR. ABC is a cost accounting method with a "top-down" approac...
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This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. Also, the process ProKnow-C (Knowledge Process Development - Constructivist) was used in the execution stage. International databases...
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The first step in mining activities is rock excavation in both mine development and production. Constant pressure for cost reduction and creating an improved/safe work environment for personnel has naturally resulted in increased use of mechanical excavation systems in many mining operations. Also, mechanical excavation and mining is more compatible with automation, meaning possibility of reduc...
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Introduction: The health sector plays an important role in the structure of society, so that any investment in this sector influences the efficiency of economic and social activities. The most important requirements of economic reform in health sector, is the reform of budgeting methods and its resources distribution. The aim of this study was determination of the requirements for activit...
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ژورنال
عنوان ژورنال: Accounting
سال: 2015
ISSN: 2369-7393,2369-7407
DOI: 10.5267/j.ac.2015.12.001