OBJECTIVE The Canadian province of British Columbia (BC) is adding financial incentives to increase the volume of surgeries provided by hospitals using a marginal pricing approach. The objective of this study is to calculate marginal costs of surgeries based on assumptions regarding hospitals' availability of labor and equipment. DATA This study is based on observational clinical, administrat...

Taking Scopus database as data source, CiteSpace was used to construct knowledge map of environmental cost accounting research, and the current research hotspots future trends in this field were analyzed. According results, relevant suggestions are put forward provide reference for development research.

This paper examines connections between data-driven models for analyzing a firm's strategic plans, which use activity-based costing and mathematical programming, and the resource-based view of the firm. After brief reviews of the three disciplines, extensions of activity-based costing methods to mathematical programming models for strategic resource planning are discussed. Applications of these...