The survival and growth of the banking industry, on the one hand, requires the trust and satisfaction of individuals in the community, on the other hand, requires financial health. In this research, we seek to evaluate the impact of activity-based management on indices of banking health in the banking system of IR Iran. The activity-based management tools examined in this study are activity-bas...

Aims: To outline the scope for use of new methods of grouping patient information (HRGs and HBGs) in program budgeting, disease costing and healthcare needs assessment. Methods: Review of methods of costing diseases, setting priorities and of developments in costing and valuing groups of patients/treatments. Results: HRGs, which are shortly to be available in England covering all acute hospital...

Abstract The environment in which manufacturing small and medium enterprises operate has become very complex, therefore SME’s owners need to be aware of the impact their decisions have on society. aim research was identify innovative management accounting practices can integrated into SMEs’ strategies overcome challenge being blamed by stakeholders as contributors social environmental problems....

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...

introduction: hospitals as important sector of health care system has special location in health economic science. increasing of the operational costs in hospital and limitation in financing cause that hospital as an economic firm use cost analysis and prepare effective using of resource and boost productivity. therefore this study was conducted to calculate daily- patient hotel cost in hospita...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate...

Today, a method used for budgeting server growth is linear gross estimation. The method is simple, a manager applies the percentage increase in business growth to the total number of servers they currently have in production. However this method can create significant distortions. This paper reviews an approach to defining a technology cost model using principles from Activity Based Costing. Th...