5-1 Blue Ridge Manufacturing (Activity-Based Costing for Marketing Channels) 5-2 Columbo Soft-Serve Frozen Yogurt: Using Activity Based Costing To Assess Channel/Customer Profitability Required: 1. Briefly summarize Colombo’s competitive environment and General Mills’ strategy in response to that environment. 2. Using the ABC analysis, determine new segment profitability statements. 3. Based on...

The article presents steps of constructing a computer-based costing system for a higher education institution. Activity-based costing was chosen as the underlying cost accounting methodology. The structure of the costing model for a hypothetic university was described in the paper. The model was created in an attempt to find out how costly is a process of education performed for a study program...

Objectives Cost data for trial-based economic evaluation can be obtained through micro-costing (collecting resource use and unit cost data for each centre or patient), grosscosting (average costs based on top-line budgets) or provider tariffs (e.g. healthcare resource groups, HRGs). Most studies use a combination of approaches due to data availability, although there is little guidance on which...

Against a background of increasing demands on limited resources, studies that relate benefits of health interventions to the resources they consume will be an important part of any decision-making process in primary care, and an accurate assessment of costs will be an important part of any economic evaluation. Although there is no such thing as a gold standard cost estimate, there are a number ...

An economic era has ended: Most companies can no longer sustain competitive advantages in product quality, functionality, or cost (Cooper, 1995; Fine, 1998; Schonberger, 1996; Wheelwright and Clark, 1992). The familiar struggle among domestic companies for market dominance has become a global struggle among lean competitors for economic parity. Core competencies that once delivered enduring adv...

In today’s advanced manufacturing environment increases the need for more accurate costing information. However, traditional volume-based costing system leads to cost information distortion. Activity-Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Due to its abilities to provide more accurate costing information for strategic decision, ...

Background Disease-specific costing studies can be used as input into cost-effectiveness analyses and provide important information for efficient resource allocation. However, limited data availability and limited expertise constrain such studies in low- and middle-income countries (LMICs). Objective To describe a step-by-step guideline for conducting disease-specific costing studies in LMICs w...

This paper analyzes global evidence on the impact and costs of economic inclusion programs to transform lives households communities living in extreme poverty. The analysis uses 107 quantitative qualitative evaluations from 80 programs. Additionally, presents costing data 34 programs, surveyed using a newly developed PEI Quick Costing Tool 2020. represent range sectors, geographies, contexts, t...

From 2012 to 2016, Gavi, the Vaccine Alliance, provided support for countries to conduct small-scale demonstration projects for the introduction of the human papillomavirus vaccine, with the aim of determining which human papillomavirus vaccine delivery strategies might be effective and sustainable upon national scale-up. This study reports on the operational costs and cost determinants of diff...