[ABC supplies classification: a managment tool of costs in nursing].

تعیین هزینه تمام شده خدمات در بخش هماتولوژی بیمارستان امام رضا(ع) با استفاده از روش هزینه یابی برمبنای فعالیت در نیمسال اول 1393

Background: First of all, in method of Activity Based Costing (ABC), activities identify and then direct and overhead costs associated with each activity calculate based on allocation methods. This study aimed at estimating cost of Hematology ward based on method of Activity Based Costing in Imam Reza hospital of Tehran city in 2014. Materials and Methods: This study was an applied and cross...

Using DEA to compute most favourable and least favourable sets of weights in ABC inventory classification

ارائه رهیافتی جدید برای مقایسه نتایج بکارگیری مدلهای طبقه بندی ABC چند معیاره موجودی (مطالعه موردی: شرکت سایپا)

About of Multi - Criteria ABC Inventory Classification, various models have been presented by researchers. Different results of items classification in these models have created a challenge for researchers. In this paper integrated techniques are used in order to compare the models results of Multi - Criteria ABC Inventory Classification. Presented model for determining the most appropriate mod...

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...

An integrated model for solving the multiple criteria ABC inventory classification problem

In this paper, we present an integrated version of the Ng model and Zhou and Fan model [W. L. Ng,A simple classifier for multiple criteria ABC analysis, European Journal of Operation Research, 177(2007) 344-353; P. Zhou & L. Fan, A note on multi-criteria ABC inventory classification usingweighted linear optimization, European Journal of Operation Research, 182 (2007) 1488-1491]. Themodel that N...