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...

Aims: To outline the scope for use of new methods of grouping patient information (HRGs and HBGs) in program budgeting, disease costing and healthcare needs assessment. Methods: Review of methods of costing diseases, setting priorities and of developments in costing and valuing groups of patients/treatments. Results: HRGs, which are shortly to be available in England covering all acute hospital...

The article presents the main components of methodological tools, which made it possible to systematize for effective cost management. purpose study is improve functioning management system enterprise by systematizing tools depending on methods management.
 research literary sources and scientific approaches solving problem determining showed that this issue remains unresolved requires sys...

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argu...

The development of new technologies and innovation processes lead companies to improve their processes, resulting in products all the time. Throughout product life cycle, a firm incurs various costs related activities carried out pre-production, production post-production phases. essence strategic management tools is optimize throughout focusing on different stages. Such include target costing,...

Construction projects become complicated and fragmented so that many specialty contractors are involved. In such changed environments, a general contractor’s overhead costs are increasing comparable to direct costs. In addition to an increase of volume, activities consisting of overhead costs play an important role in coordinating different participants who include different specialty contracto...

The present study of 53 CFOs of corporate India captures the development in the cost management practices such as accounting for overheads, applications of budgetary control and standard costing. It addition to traditional cost management techniques it also deals with applications of contemporary management tools such as activity-based costing. The hypotheses in general deal with the difference...

David Dowdy and colleagues discuss the complexities of costing new TB diagnostic tests, including GeneXpert, and argue that flexible analytic tools are needed for decision-makers to adapt large-sample cost-effectiveness data to local conditions.