The target costing process at most firms can be broken into three major steps. The first consists of market-driven costing, the second of product-level target costing, and the third of component-level target costing. To identify the factors that influence the target costing process at firms, an exploratory comparative analysis of the target costing processes at six Japanese manufacturing firms ...

introduction: cost is becoming a growing concern for the managers of health and treatment institutes both in private and public sectors. based on the opinions of pathology and radiology specialists and experts, one private and one public center for radiology and laboratory were selected to study in kerman city. method: this is a cross-sectional and applied study. the two centers were similar in...

Over the past decade there has been a tremendous spread of computerized systems in hospitals. The advancement provided an opportunity for hospitals to gain access to computerized clinical, financial, and statistical data. Case costing information is the integration of clinical, financial, and statistical data to provide costing information at the patient level. Ontario Case Costing Initiative (...

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...

Objectives Cost data for trial-based economic evaluation can be obtained through micro-costing (collecting resource use and unit cost data for each centre or patient), grosscosting (average costs based on top-line budgets) or provider tariffs (e.g. healthcare resource groups, HRGs). Most studies use a combination of approaches due to data availability, although there is little guidance on which...