Using the ABC costing system - Activity-based costing to calculate costs in the public sector
نویسندگان
چکیده
منابع مشابه
Adaptation of activity-based-costing (ABC) to calculate unit costs in Mental Health Care in Spain
Background: To date, numerous cost-of-illness studies have been using methodologies that don’t provide trustworthy results for decision making in mental health care. Objectives: The aims of this paper are design and implement a cost methodology by process of patient’s care to calculate unit costs in mental health in Spain in 2005 and compare the results with the reached ones by traditional meth...
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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 ...
متن کاملapplying activity based costing (abc) method to calculate cost price in hospital and remedy services
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...
متن کاملApplying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services
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 three...
متن کاملAnalysis 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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ژورنال
عنوان ژورنال: International Journal for Innovation Education and Research
سال: 2020
ISSN: 2411-2933,2411-3123
DOI: 10.31686/ijier.vol8.iss7.2466