INTRODUCTION In the context of the current human resources for health (HRH) crisis, the need for comprehensive Human Resources Development Plans (HRDP) is acute, especially in resource-scarce sub-Saharan African countries. However, the financial implications of such plans rarely receive due consideration, despite the availability of much advice and examples in the literature on how to conduct H...

The article presents a costing system for a fiberboard producer. Resource consumption costing was chosen as the underlying cost accounting methodology. Technological links between the consumption of resources and final cost objects have been reflected in designing the costing system. Allocation bases derived from the features of the production flow for allocating resources costs to cost objects...

The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the continuous improvement of any product during product development. To optimize customer satisfaction ...

BACKGROUND Methods for appropriate costing in Cost-effectiveness analyses (CEAs), seemingly straightforward, have always raised questions. Questions linger about what cost components to include under a "societal" perspective, as well as how to value resources. OBJECTIVES This article discusses issues surrounding costing and "perspective" in published CEA. METHODS I examine data from the Tuf...

The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the princ...

Amaç: Çalışmanın amacı, her şey dâhil sistemde hizmet veren bir otel işletmesinde fiyat duyarlılık ölçümü ve kalite maliyetleri yönetiminin hedef maliyetleme sürecine entegrasyonu ile maliyetlerde kârlılıkta ortaya çıkabilecek muhtemel değişimleri tespit etmektir.Yöntem: Uygulama kapsamında, Aydın’da faaliyet gösteren 5 yıldızlı durum (örnek olay) çalışması gerçekleştirilmiştir.Bulgular: İşletm...