A number of state public utility commissions are using "social costing" methods to consider externalities in electricity resource planning. The most comprehensive and formal method is the use of monetary place-holders in the financial evaluation of new investments and potentially in system dispatch to reflect quantitative estimates of externality values. This approach necessarily must take exis...

The Australian public sector has recently faced a sweep of reforms. Initiatives such as National Competition Policy (NCP), economic rationalism, accrual accounting, financial management initiatives and value-based management are some of the many reforms that Australia has adopted. This renewed focus has inspired reforms in the actual operations of the public hospitals. This paper aims to invest...

The development of new technologies and innovation processes lead companies to improve their processes, resulting in products all the time. Throughout product life cycle, a firm incurs various costs related activities carried out pre-production, production post-production phases. essence strategic management tools is optimize throughout focusing on different stages. Such include target costing,...

Activity-based costing has been identified as an effective system that helps the companies in manufacturing and service industry to reduce their cost. Due high reliability accuracy of activity-based costing, without a doubt, had used implemented widely by replace traditional costing. This is because considered many researchers it no more reliable act this constantly changing market conditions, ...

This chapter focuses on costing methods usually applied in cost analysis and health-related economic evaluations. The quality of an economic evaluation depends on the quality and precision of data collection and on transparency and comprehensivenness of costing resources. Costs, from an economic perspective, are related to opportunity costs; this economic conceptualization is different from a f...

BACKGROUND Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyz...