The need for physician cost accounting data has been prompted by the emergence of capitation and risk-sharing among hospitals and physician group practices. It is no longer sufficient to know the costs of hospital services only: accurate cost data must be developed for the continuum of care. In initiating a costing effort, physician practices can benefit from some of the cost accounting lessons...

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...