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...

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 Methods for appropriate costing in Cost-effectiveness analyses (CEAs), seemingly straightforward, have always raised questions. Questions linger about what cost components to include under a "societal" perspective, as well as how to value resources. OBJECTIVES This article discusses issues surrounding costing and "perspective" in published CEA. METHODS I examine data from the Tuf...

The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the princ...

OBJECTIVE To calculate and compare costs of neonatal intensive care by micro-costing and gross-costing methods. METHODS The costs of resources of a tertiary care neonatal intensive care unit were estimated by the two methods to arrive at specific costs per diagnosis related categories for 33 neonates followed-up prospectively. RESULTS Gross-costing as compared to micro-costing resulted in h...

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...