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...

Background: To date, numerous cost-of-illness studies have been using methodologies that don’t provide trustworthy results for decision making in mental health care. Objectives: The aims of this paper are design and implement a cost methodology by process of patient’s care to calculate unit costs in mental health in Spain in 2005 and compare the results with the reached ones by traditional meth...

The quantification of production/service costs to determine the market price is fundamental in offering maximum value satisfaction. Therefore, management accounting essential. One alternative tools activity-based costing, known as ABC system, an method overcome limitations traditional indirect cost systems, which somehow distort actual costs. Will exploring its development, applicability, chall...

This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...

introduction: cost is becoming a growing concern for the managers of health and treatment institutes both in private and public sectors. based on the opinions of pathology and radiology specialists and experts, one private and one public center for radiology and laboratory were selected to study in kerman city. method: this is a cross-sectional and applied study. the two centers were similar in...

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...

In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...

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...