Batch-Level Costs In Activity-Based Costing Refinement, Optimization & Allocation
نویسندگان
چکیده
منابع مشابه
Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
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...
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The Activity-Based Costing (ABC) method possesses the capability to identify the costs accurately and provide non-financial information for improving system function and increasing its efficiency. The present study aimed to calculate the final costs of radiology services to determine the final costs deviation from the enacted tariffs. This study was a retrospective cross-sectional analysis of r...
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Activity-based costing (ABC) tries to allocate overhead costs to cost objects more accurately than traditional cost systems. However, since ABC proportionalizes overhead costs it is a heuristic. The paper uses simulations and mixedinteger programming to analyze the extent of the sub-optimality incurred by ABC-heuristics. While previous research has focused on ABC systems with a simple set of co...
متن کاملTitle: Filmless versus Film-based Systems in the Radiographic Examination Costs: an Activity-based Costing Method
Over-all a nicely performed study. There are a few problems with the English grammar that must be corrected before publication. Page 9, the paragraph beginning "The present study had limitations." The next sentence does not make sense. "Firstly, these results did not general cost of radiographic examination but the cost..." Page 9, the last line of the conclusions doesn't make sense. "In our st...
متن کاملFilmless versus film-based systems in radiographic examination costs: an activity-based costing method
BACKGROUND Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC) method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination compa...
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ژورنال
عنوان ژورنال: International Business & Economics Research Journal (IBER)
سال: 2011
ISSN: 2157-9393,1535-0754
DOI: 10.19030/iber.v8i9.3167