APPLYING TIME DRIVEN ACTIVITY-BASED COSTING TO CALCULATE COST OF COMPUTED TOMOGRAPHY SCAN IN A TEACHING HOSPITAL
نویسندگان
چکیده
منابع مشابه
applying activity based costing (abc) method to calculate cost price in hospital and remedy services
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...
متن کاملApplying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services
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 three...
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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 کاملDetermine of cost drivers in Activity Based Costing method of hospital services
Determination of Cost Drivers through Activity Based Costing Method in Determination of Hospital Services Costs Meshkani Zahra1, Reza Pour Aziz2, Alipour Vahid3, Farabi Hero1*, Mazdaki Alireza4, Hakimi Narges5 1. Ph.D. Student in Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 2. Associate Professor, Health Management an...
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ژورنال
عنوان ژورنال: Journal of Evolution of Medical and Dental Sciences
سال: 2017
ISSN: 2278-4748,2278-4802
DOI: 10.14260/jemds/2017/861