background: activity based costing (abc) is one of the new methods began appearing as a costing methodol­ogy in the 1990's. it calculates cost price by determining the usage of resources. in this study, abc method was used for calculating cost price of remedial services in hospitals. methods: to apply abc method, shahid faghihi hospital was selected. first, hospital units were divided into thre...

In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...

This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...

This paper presents the results of a Web-based survey that gathered evidence about the current status of activitybased costing adoption and implementation. Activity-based costing was introduced about 15 years ago and implemented initially by large manufacturing companies. Our results indicate that the rates of adopting activitybased costing are now similar for service firms and manufacturing fi...

Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discus...