نتایج جستجو برای: based costing
تعداد نتایج: 2936928 فیلتر نتایج به سال:
The improvement of economic management in farms has become an important research topic recent decades as the most dominant feature current farm information systems (FMIS). Production cost statistics allow farmers to assess impact activities and compare historical data against previous practices or competitors’ activities. Therefore, availability reliable is utmost importance for FMIS, especiall...
performance-based budgeting adds effectiveness and economizing factors to traditional aspects of budgeting. this system distinguishes efficiency from effectiveness. efficiency emphasizes on the useful utilization of the resources concerned while effectiveness considers the performance. categorization of operations in performance-based budgeting is in a way that goals are expressed more transpar...
INTRODUCTION In the context of the current human resources for health (HRH) crisis, the need for comprehensive Human Resources Development Plans (HRDP) is acute, especially in resource-scarce sub-Saharan African countries. However, the financial implications of such plans rarely receive due consideration, despite the availability of much advice and examples in the literature on how to conduct H...
the successful management in construction costing of wood dry kilns is an advantageous approach which brings us not only the assurance in service profitability but also gives rise customer’s satisfaction. the construction costing of two types of wood dry kilns, namely, prefabricated aluminum-and masonry kilns with normal operation temperature was studied. for this purpose, the construction, dep...
OBJECTIVE To explore the variance of unit costs of hospital medical services due to different costing methods employed in the analysis. METHODS Retrospective and descriptive study at Kaengkhoi District Hospital, Saraburi Province, Thailand, in the fiscal year 2002. The process started with a calculation of unit costs of medical services as a base case. After that, the unit costs were re-calcu...
background and objectives: efficient hospital management requires appropriate cost and price strategies. informed decision on costs and prices of healthcare services needs estimation of costs of unit services using microeconomic techniques. there is lack of knowledge and skills for such costing methods in the healthcare sector of developing countries such as iran. this study aims at detail desc...
The article presents a costing system for a fiberboard producer. Resource consumption costing was chosen as the underlying cost accounting methodology. Technological links between the consumption of resources and final cost objects have been reflected in designing the costing system. Allocation bases derived from the features of the production flow for allocating resources costs to cost objects...
To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hour...
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