in today’s competitive market, an agency is successful which by considering the needs of the clients and the capabilities of its staff, presents products and services which both decreases the costs and expenses and is of high value in the eyes of its clients. for reaching these goals, the simultaneous use of product cost management and quality management systems, which are regarded as target co...

BACKGROUND With rising healthcare costs comes an increasing demand for evidence-informed resource allocation using economic evaluations worldwide. Furthermore, standardization of costing and reporting methods both at international and national levels are imperative to make economic evaluations a valid tool for decision-making. The aim of this review is to assess the availability and consistency...

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 (...

Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...

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 presents a systematic methodology for implementing an integrated Activity-Based Costing and Economic Value Added system in small manufacturing companies. In this case study, the actual implementation of this system in a small manufacturing company is presented in a step-by-step manner. This methodology begins by analyzing the company’s income and balance sheet statements. Supporting ...

Metode Activity Based Costing ialah sistem akuntansi yang dapat meminimalisir biaya tidak diperlukan sehingga memperoleh laba optimal. ini hanya berguna pada perusahaan manufaktur saja, melainkan juga jasa. Klinik Puri Husada merupakan penyedia layanan jasa kesehatan bagi masyarakat. Dalam menghitung pemeriksaan dan tarif rawat inapnya masih menggunakan metode tradisional.
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Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research...