UNLABELLED The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. OBJECTIVE To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. METHOD A preliminary costing analysis was performed based on a prospective 2-week clini...

The purpose of this paper is to provide a method to identify customer (sustainability) demands, map these via price equivalents and use the equivalents for green logistics target costing. We use the methodology of Expert Survey and Choice Based Conjoint Analysis to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia th...

Most companies prefer to use absorption costing rule rather than marginal cost pricing. This article is aimed at defining the absorption costing rule as deriving from a principal-agent formulation of two tier organizations : (i) the upstream unit fixes the production capacity and uses it as a cost driver to compute the average cost (ii) the downstream unit operates on the market and chooses the...

www.pharmacypractice.org (ISSN: 1886-3655) 1 ABSTRACT The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. Objective: To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. Method: A preliminary costing analysis was perf...

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...

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, ...