The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on seve...

This paper describes the application of activity-based costing (ABC) to cal­ culate unit costs for a healthcare or­ ganization in a developing country. It also describes the ways in which these calculations can provide infor­ mation for improving the efficiency and quality of healthcare services. The study was conducted from June 1, 1997 through May 31, 1998 at the MaxSalud Institute for High Q...