the successful management in construction costing of wood dry kilns is an advantageous approach which brings us not only the assurance in service profitability but also gives rise customer’s satisfaction. the construction costing of two types of wood dry kilns, namely, prefabricated aluminum-and masonry kilns with normal operation temperature was studied. for this purpose, the construction, dep...

OBJECTIVE To explore the variance of unit costs of hospital medical services due to different costing methods employed in the analysis. METHODS Retrospective and descriptive study at Kaengkhoi District Hospital, Saraburi Province, Thailand, in the fiscal year 2002. The process started with a calculation of unit costs of medical services as a base case. After that, the unit costs were re-calcu...

The article presents a costing system for a fiberboard producer. Resource consumption costing was chosen as the underlying cost accounting methodology. Technological links between the consumption of resources and final cost objects have been reflected in designing the costing system. Allocation bases derived from the features of the production flow for allocating resources costs to cost objects...

BACKGROUND The objective of this study was to compare differences in cost estimates for paediatric HIV hospital service provision based on hospital prices with cost estimates obtained through a research-based service-specific costing exercise. METHODS Activity data on the use of hospital services of children by stage of HIV infection were collected from case-notes for 118 HIV antibody positiv...

introduction intensity-modulated radiotherapy (imrt) is becoming an increasingly routine treatment method. imrt can be delivered by use of conventional multileaf collimators (mlcs) and/or physical compensators. one of the most important factors in selecting an appropriate imrt technique is integral dose. integral dose is equal to the mean energy deposited in the total irradiated volume of the p...

In today’s business world whose characteristics include limited financial resources it is critical to identify and monitor where and how these resources need to be invested in the company. The Master Budget represents a plan of action which specifies how financial resources will be acquired and invested during a particular time period. Activity-Based Budgeting (ABB) is a budgeting approach that...

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...