منابع مشابه
Logistics Costing in Manufacturing Companies
The methods of operative cost calculation and controlling are often used to improve production costing in the manufacturing industry. The basic idea of such approaches is that direct costs (e.g. used materials) are allocated to profit objects (products) directly while indirect costs are collected in so called cost objects (e.g. business units, manufacturing sites, service centers) first. The al...
متن کاملIntegrating Logistics Cost Calculation into Production Costing
Production costing is a well developed area of cost management. There are several applications reported which make use of the up-to-date costing methods like activity-based costing. Nevertheless, research in product cost calculation has paid limited attention to logistics costing so far. This paper aims to investigate how logistics cost calculation can be integrated into production costing. The...
متن کاملCosting Hospital Surgery Services: The Method Matters
BACKGROUND Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary...
متن کاملActivity-Based Costing in User Services
ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...
متن کاملCosting the outpatient rehabilitation services in Nezam-Mafi Rehabilitation Center
Objectives: One of the basic challenges of health care centers is the inflated costs of services. Rehabilitation services play a significant role in restoring people's functional ability and returning people with disabilities to society. Costing the rehabilitation services in an accurate way could sustain advisable decisions on activity based budgeting and optimal resource allocation. The objec...
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ژورنال
عنوان ژورنال: Operations and Supply Chain Management: An International Journal
سال: 2014
ISSN: 2579-9363
DOI: 10.31387/oscm0100065