The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model
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چکیده
منابع مشابه
The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model
BACKGROUND The rapid and continuous growth of health care cost aggravates the frequently low priority and less attention given in financing laboratory services. The poorest countries have the highest out-of-pocket spending as a percentage of income. Higher charges might provide a greater potential for revenue. If fees raise quality sufficiently, it can enhance usage. Therefore, estimating the r...
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background: activity based costing (abc) is one of the new methods began appearing as a costing methodology in the 1990's. it calculates cost price by determining the usage of resources. in this study, abc method was used for calculating cost price of remedial services in hospitals. methods: to apply abc method, shahid faghihi hospital was selected. first, hospital units were divided into thre...
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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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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 ...
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BACKGROUND It is believed that laboratory tariffs in Iran don't reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. OBJECTIVE This study aimed to determine the real price of different clinical tests of a selected private clinical lab...
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ژورنال
عنوان ژورنال: Cost Effectiveness and Resource Allocation
سال: 2015
ISSN: 1478-7547
DOI: 10.1186/s12962-015-0047-7