in order to understand what educational planning means, it is necessary to understand what is meant by planning and what a plan is. it is from this level that we will go into the explanation of educational planning in urban planning and architecture. the finding of research shows fundamental discourse that has been surveyed in this paper. character of educational planning in urban studies concl...

OBJECTIVE To calculate and compare costs of neonatal intensive care by micro-costing and gross-costing methods. METHODS The costs of resources of a tertiary care neonatal intensive care unit were estimated by the two methods to arrive at specific costs per diagnosis related categories for 33 neonates followed-up prospectively. RESULTS Gross-costing as compared to micro-costing resulted in h...

A supply chain is composed of a complex sequence of processing stages, ranging from raw materials supplies, parts manufacturing, components and end-products assembling, to the delivery of end products. In the context of supply chain management, supplier selection decision is considered one of the key issues faced by operations and purchasing managers to remain competitive. Therefore, requiremen...

In today’s business world whose characteristics include limited financial resources it is critical to identify and monitor where and how these resources need to be invested in the company. The Master Budget represents a plan of action which specifies how financial resources will be acquired and invested during a particular time period. Activity-Based Budgeting (ABB) is a budgeting approach that...

O acirramento da competição fez com que as empresas assumissem um foco externo a fim de maximizar sua vantagem competitiva, cujo contexto favoreceu o surgimento gestão custos interorganizacionais (GCI), é decorrente relação comercial entre duas ou mais empresas. target costing principal mecanismo GCI. Dessa forma, esta pesquisa teve por objetivo investigar maneira adoção do está associada às ca...

BACKGROUND With rising healthcare costs comes an increasing demand for evidence-informed resource allocation using economic evaluations worldwide. Furthermore, standardization of costing and reporting methods both at international and national levels are imperative to make economic evaluations a valid tool for decision-making. The aim of this review is to assess the availability and consistency...

Over the past decade there has been a tremendous spread of computerized systems in hospitals. The advancement provided an opportunity for hospitals to gain access to computerized clinical, financial, and statistical data. Case costing information is the integration of clinical, financial, and statistical data to provide costing information at the patient level. Ontario Case Costing Initiative (...

Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...