Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target 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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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...
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Background and Aim: Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics. Materials and Methods: The current multi-method study was conducted in academic year 201...
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background considerable development of mri technology in diagnostic imaging, high cost of mri technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. objectives the present study aimed to calculate the unit-cost of mri services using activity-based costing (abc) as a modern cost accounting system and to fairly ...
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: Megatrend revija
سال: 2014
ISSN: 1820-3159
DOI: 10.5937/megrev1404365p