Objective: Hospital managers need to have accurate information about actual costs make efficient and effective decisions. Activity-based costing (ABC) is put forward as an alternative, more method calculate the cost of medical treatment. The objective this paper application activity-based estimate cataract surgery in ophthalmic hospital. Methods: present descriptive-analytical study was carried...

Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis. INTRODUCTION Ever diminishing university funding by the government urges university l...

Over the past years in Central and Eastern Europe, including Poland, it can be observed that there has been a considerable decrease in water consumption. This leads to high operational costs due to underutilised capacity of existing drinking water treatment plants (DWTP) or distribution systems. Under these conditions providing rational management of DWTP requires technical, economical and reli...

Devotion discusses how to calculate the tariff for shipping goods using ABC (Activity Based Costing) method on J&T Express Pekanbaru. When implements method, company will be able find out right and accurate rates by cost triggers from company's operational activities. This research is a qualitative with comparative descriptive design, comparing that have been used method. The results of sho...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

Materials and methods The cost of CAPD per patient was computed using activity based costing (ABC) approach. We collected costs and outcomes data during the period from 1 January to 31 December 2011. One-way sensitivity analysis was adopted to evaluate the effect of factors that changes CAPD cost estimated. These factors included the difference in the hours physicians were available for clinica...

This paper describes how to design and implement an integrated the Activity-Based Costing method with the Economic Value Added performance measurement system to determine costs as well as measure performance. Motivation for switching to an integrated ABC-and-EVA system is presented. Pre-implementation and implementation steps are illustrated using data from an actual implementation of the syste...

Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...