BACKGROUND Costing studies are useful to measure the economic burden of cancer. Comparing costs between healthcare systems can inform evaluation, development or modification of cancer care policies. OBJECTIVES To estimate and compare cancer costs in British Columbia and Ontario from the payers' perspectives. METHODS Using linked cancer registry and administrative data, and standardized cost...

This paper urges the benefits of applying more widely a method for pathology laboratory costing originally devised for a clinical chemistry department, and illustrates these with examples drawn from costing studies in three clinical laboratories. Heads of pathology departments, laboratory managers, administrators and clinicians require different kinds of costing information, each of which can b...

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...

We present an analytical tool to identify the optimal supply chain design and resource allocation that integrates supply chain planning with information from management accounting. Using costing data based on Time-Driven Activity Based Costing techniques, an optimization model determines the most beneficial route to market (i.e., with the lowest cost-to-serve) given the resource constraints in ...

Virtual collaboration in corporations is an important factor for working efficiently without the limitations of time and place. As a business domain, product costing is characterized by a high demand for communication, coordination, and information exchange. Nevertheless, practitioners point out that product costing does not exhibit a modern tool-based collaborative practice. Thus, this paper e...

The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics ser...

Cloud computing promises on-demand provisioning of resource to applications and services. In cloud computing, a provider leases its computing resources in the form of virtual machines to users, and a price is charged for the period they are used. Static pricing is the dominant pricing strategy in today’s market but dynamic pricing helps to improve the revenue. The main challenge is to design an...

The ACES (Aerospace Cost Engineering Systems) team at UWE has been engaged in developing cost models to the aerospace industry for a number of years. These models range from large spreadsheet based tools to knowledge based systems. The work described in this paper attempts to address some of the issues that have emerged in creating costing tools in the past, namely: 1) Limited reusability of co...