تحقيق ميزة التكلفة الأقل باستخدام نظم التكلفة والتسيير على أساس الأنشطة = Cost Competitiveness through Leadership by Using Activity Based Costing / Management Systems

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...

Activity-Based Costing in Supply Chain Cost Management Decision Support Systems

Improving 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...

Analysis 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...

Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...