An 8-step framework for implementing time-driven activity-based costing in healthcare studies
نویسندگان
چکیده
منابع مشابه
Time Driven Activity Based Costing : Theory,Applications and Limitations
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...
متن کاملTime-driven activity-based costing.
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
متن کاملImplementing Activity-based Costing in an Enterprise Resource Planning System
The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...
متن کاملTime-driven activity-based costing: Theory, applications and limitations
The aim of this study is to explore the strategic applications and limitations of Timedriven 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 pr...
متن کاملImproving Efficiency Using Time-Driven Activity-Based Costing Methodology.
PURPOSE The aim of this study was to increase efficiency in MR enterography using a time-driven activity-based costing methodology. METHODS In February 2015, a multidisciplinary team was formed to identify the personnel, equipment, space, and supply costs of providing outpatient MR enterography. The team mapped the current state, completed observations, performed timings, and calculated costs...
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ژورنال
عنوان ژورنال: The European Journal of Health Economics
سال: 2019
ISSN: 1618-7598,1618-7601
DOI: 10.1007/s10198-019-01085-8