Exploratory Research of Activity-Based Costing Method Implementation in Serbia
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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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...
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 کاملActivity-based costing diusion across organizations: an exploratory empirical analysis of Finnish ®rms
This study aims to explain what drives innovation diusion in management accounting during its various phases. Based on Abrahamson [Abrahamson, E. (1991). Managerial fads and fashions: the diusion and rejection of innovations. Academy of Management Review, 16, 586±612], four perspectives with potential to explain the diusion of accounting innovations are identi®ed: the ecient-choice, forced ...
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 thre...
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ژورنال
عنوان ژورنال: Economic Research-Ekonomska Istraživanja
سال: 2010
ISSN: 1331-677X,1848-9664
DOI: 10.1080/1331677x.2010.11517424