Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high ...

Component-based software development is a promising set of technologies designed to move software creation from its current, labor-intensive, craft-like approach to a more modern, reusecentered style. However, a lesson learned from previous radical software process innovations is that a strong technology alone is generally insufficient for successful adoption. In order for gains to be realized ...

Pandemi berdampak kepada fasilitas kesehatan sehingga meningkatkan beban alat dan bahan yang pada unit cost pelayanan medik umum gigi mulut di klinik pratama. Metode Activity Based Costing (ABC) merupakan analisa berdasarkan aktivitas sering diimplementasikan studi tarif layanan kesehatan. Oleh karena itu pratama dengan metode ABC diperlukan untuk menyesuaikan kondisi ada. Penelitian ini dilaku...

It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing (ABC) concepts can be integrated into a discreteevent simulation model of a U-shaped manufacturing cel...

As the American Recovery and Restoration Act of 2009 allocates $19 billion to health information technology, it will be useful for health care managers to project the true cost of implementing an electronic health record (EHR). This study presents a step-by-step guide for using activity-based costing (ABC) to estimate the cost of an EHR. ABC is a cost accounting method with a "top-down" approac...

Development and usage of proper frameworks for implementation, evaluation and continuous improvement of spatial data infrastructures (SDIs) is currently an important research topic. A wide range of methods are being researched. In this respect, methods and techniques on performance measurement and evaluation techniques from business management literature are not yet considered. Some techniques ...