Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions. Design/methodology/approach – The BPM-AB...

In implementing an activity-based costing (ABC) system the selection of cost drivers is a major issue since accuracy must be traded off against the complexity of the ABCsystem. On the one hand, a high accuracy in allocating overhead costs often requires a high number of cost drivers. On the other hand, a small number of cost drivers is desirable to achieve acceptable information cost and to mak...

The literature on Activity Based Costing (ABC) tends to define the ‘success’ of an ABC system in relation to the decision-making and strategy formulating opportunities it provides based on the ‘logic’ or technical attributes of ABC (Shields, 1995; Malmi, 1997). This paper argues that there is a logic of ABC and tries to identify and illustrate how people relate to, misunderstand and still ‘appr...

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 ...

Cost-management systems play a significant role in the operations management of container terminal companies; however, complex loading and discharging operations, traditional Activity-Based Costing (ABC) are costly difficult to be built maintained. A modified Time-Driven ABC method, considering all procedures required obtain final product estimating resource usage accordingly, has emerged respo...