Analisis Unit Cost Mahasiswa Berdasarkan Activity Based Costing
نویسندگان
چکیده
منابع مشابه
Estimating of Cost Price of Services at Neonatal Intensive Care Unit by Activity-based Costing
Introduction: One of the objectives of each system is cost of management and costing to help the organizations to provide high quality goods and services at a competitive environment. The present study was done to computing of cost price of hospital services at the NICU section of according to activity-based costing (ABC) method. Methods: This is a cross-sectional study. The costing of hospital...
متن کاملApplication of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital.
BACKGROUND Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. OBJECTIVE This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicabi...
متن کاملAnalysis and estimation of the cost of educating students with Activity Based Costing approach (ABC)
One of the main goals of a medical education transition program is to estimate the cost of educating a student. The aim of this study was to estimate the final cost of student’s education in the Tabriz School of Management and Medical Informatics. The present study used the Activity Based Costing method (ABC) to calculate the cost of student education in the academic year 2015-16. After identif...
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...
متن کاملImproving activity-based costing heuristics by higher-level cost drivers
Activity-based costing (ABC) tries to allocate overhead costs to cost objects more accurately than traditional cost systems. However, since ABC proportionalizes overhead costs it is a heuristic. The paper uses simulations and mixedinteger programming to analyze the extent of the sub-optimality incurred by ABC-heuristics. While previous research has focused on ABC systems with a simple set of co...
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ژورنال
عنوان ژورنال: JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
سال: 2017
ISSN: 2528-0929,2549-5291
DOI: 10.29407/nusamba.v2i1.563