We estimated the costs of a molecular test for Mycobacterium tuberculosis and resistance to rifampin (Xpert MTB/RIF) and of smear microscopy, within the Brazilian Sistema Único de Saúde (SUS, Unified Health Care System). In SUS laboratories in the cities of Rio de Janeiro and Manaus, we performed activity-based costing and micro-costing. The mean unit costs for Xpert MTB/RIF and smear microscop...

This paper examines connections between data-driven models for analyzing a firm's strategic plans, which use activity-based costing and mathematical programming, and the resource-based view of the firm. After brief reviews of the three disciplines, extensions of activity-based costing methods to mathematical programming models for strategic resource planning are discussed. Applications of these...

Based on the Generalized Distributive Law and the features of FPGAs, this paper proposes a new strategy for implementation of Low-Costing QC-LDPC Decoder on FPGA platform. We get this new strategy from the Generalized Distributive Law, which is proposed to describe the belief propagation on graphs. And using this new strategy a low-costing (2560, 1024) LDPC decoder is implemented on a Xilinx Vi...

This research involves the construction of a decision support system (DSS) to assist clinical managers in costing and contracting in the new internal market for neurosurgery in the UK National Health Service. The research requires the use of a novel method to collect detailed patient costing data. This data is used to build up profiles of 'similar' patients for contracting purposes using cluste...

This paper examines the use of the Integrated ABC-and-EVA Information System for the management of new technology projects. The advantages of integrating the Activity-Based Costing system with the Economic Value Added financial performance measure and the positive impacts of this integration on project costing are presented. The effect of the Integrated Information System on overall project per...

We present the model of a new information system for agribusiness management that supports Direct Costing and Activity Based Costing methodologies. We conducted interviews with key-informants to evaluate their needs and identify the information requirements for the introduction of structured cost management approaches in a Farm Management Information System. The paper presents a viable design o...

The purpose of this research was to determine the types and extent which strategic management accounting systems are used by manufacturing companies in Bujumbura. primary goal is kind implemented sector Primary data gathered attain goal. Data collected using a quantitative technique based on descriptive analysis. According findings study, significant Bujumbura have primarily embraced methodolog...

This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...