As the American Recovery and Restoration Act of 2009 allocates $19 billion to health information technology, it will be useful for health care managers to project the true cost of implementing an electronic health record (EHR). This study presents a step-by-step guide for using activity-based costing (ABC) to estimate the cost of an EHR. ABC is a cost accounting method with a "top-down" approac...

Over the past years in Central and Eastern Europe, including Poland, it can be observed that there has been a considerable decrease in water consumption. This leads to high operational costs due to underutilised capacity of existing drinking water treatment plants (DWTP) or distribution systems. Under these conditions providing rational management of DWTP requires technical, economical and reli...

Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...

In capital-intensive organizations, decisions regarding capital costs play an important role due to the significant amount of investment required and expected return on investment. Spare parts management is crucial those ends, as spare can constitute a portion OPEX. Companies must implement trade-off analysis between stock levels assets’ availability. Decision-making supports mechanisms such Le...

Materials and methods The cost of CAPD per patient was computed using activity based costing (ABC) approach. We collected costs and outcomes data during the period from 1 January to 31 December 2011. One-way sensitivity analysis was adopted to evaluate the effect of factors that changes CAPD cost estimated. These factors included the difference in the hours physicians were available for clinica...