Objective To determine and compare hospitalization costs of bacterial community-acquired pneumonia cases via different costing methods under the Brazilian Public Unified Health System perspective. Methods Cost-of-illness study based on primary data collected from a sample of 59 children aged between 28 days and 35 months and hospitalized due to bacterial pneumonia. Direct medical and non-medi...

To meet the economic challenges faced in the healthcare industry and to continue to provide low cost and high quality services; healthcare organizations and private hospitals in particular are striving to control operational costs. Thus, considering cost is essential in order to accomplish this. Costing should promote cost effectiveness of medical practice, maximize the resources available to t...

Harga pokok produksi merupakan bagian penting yang perlu diperhatikan, terutama di tengah persaingan UMKM dalam menghasilkan produk berkualitas dengan harga jual terjangkau. Penelitian ini bertujuan untuk menentukan metode perhitungan akurat sehingga tepat. menggunakan analisis deskriptif kuantitatif dan pendekatan komparatif membandingkan antara full costing variable costing. Berdasarkan hasil...

This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-toCustomer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefit...

This research based on the formulation and purpose of study tower scenic bakery in probolinggo for analyzing determination base price production a method activity costing. The kind this using quantitative descriptive according to primary data skunder. Variables used it is composed costing price. Production. analysis if from report costs years 2018 which includes data, raw material labor, overhe...

This thesis examines mathematical modeling as a means to improve profitability. The research is focused on studying supply chain cost drivers and their potential in regard to cost reduction in the automotive manufacturing industry, where the role of supply chain management is significant because of the capital intensive, fast paced, and high volume nature of the business. Hence, supportive tool...

BACKGROUND Micro-costing is a cost estimation method that allows for precise assessment of the economic costs of health interventions. It has been demonstrated to be particularly useful for estimating the costs of new interventions, for interventions with large variability across providers, and for estimating the true costs to the health system and to society. However, existing guidelines for e...

This study examines recent advances in cost accounting methods with special reference to the application of Activity Based Costing methodology in primary sector. Large scale agricultural enterprises that depend heavily on capital investments require rational allocation of the available resources and efficient utilization of the existing production technology. The accurate and reliable computati...