BACKGROUND Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. OBJECTIVE This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicabi...

Modern enterprise management pays special attention to cost management, in order get the maximum profit and achieve goal. Logistics is an important part of cost, accounting for about 30% 40% product cost. Therefore, accurate logistics can make great contribution reducing overall enterprise. However, there are few review articles related literatures. this paper analyzes discusses research status...

Financial accounting principles and cost systems, interpretation and use of accounting reports and supplemental information for engineering economic analyses, consideration of cost-volume-profit analyses, use of discounted cash flow techniques, flexible budgeting, transfer pricing, and capital budgeting. Requisites: MATH 217, 221, or 275 or concurrent registration Repeatable for Credit: No Last...

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost inform...