When the decisions are analytically supported they cannot be challenged and at same time, quality of decision increases. This paper is about proposing such a model which provides analytical support to for selection footwear articles produced. aimed suggest decision-making deciding number pairs different produced in way that cost profit could minimized maximized respectively. research was conduc...

Hemodialysis is a method of kidney replacement treatment in patients with chronic failure. This carried out routinely frequency 2-3 times week. study aims to develop pattern hemodialysis rates based on unit cost calculations using the Activity-based Costing (ABC) and analyze differences INA-CBGs at X Hospital. used quantitative descriptive-analytical research design, which analysis an approach,...

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 fierce global competition in the international markets forces manufacturers to compete in quality, cost, and the time to market aspects of their products. Knowing the cost of the manufactured components is essential for efficient operation and competitive production. The current evolution of competitive manufacturing requires a shorter market life span of products—emphasizing the design and...

Activity-Based Costing (ABC) is a method of measuring the cost and performance of activities and cost objects. It helps identify problems or ways to take advantage of opportunities by providing financial and nonfinancial information about activities and cost objects. Balanced Scorecard (BSC) has been accepted by the business world, worldwide, as a very promising tool for the performance measure...