Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...

background: activity based costing (abc) is one of the new methods began appearing as a costing methodol­ogy in the 1990's. it calculates cost price by determining the usage of resources. in this study, abc method was used for calculating cost price of remedial services in hospitals. methods: to apply abc method, shahid faghihi hospital was selected. first, hospital units were divided into thre...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...

The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...