Recently, Activity Based Costing (ABC) and ABM (Activity Based Management) have gotten a lot of attention. This paper’s target is the realization of production resource management based on ABM. In order to realize ABRM (Activity Based Resource Management), the analysis of “Activity” and the development of “Monitoring system” are necessary. “Monitoring system” measures the amount of each activit...

Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC) and the theory of constraints (TOC) have been applied to solve produc...

BACKGROUND Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary...

Supply chain operation with sustainable consideration has become an increasingly important issue in recent years. However, the decision framework with integrated costing and performance evaluation for green supply chain (GSC) has not been well developed so far in the literature. For this reason, this paper is aimed to propose a fuzzy goal programming (FGP) approach that integrates activity-base...

Background: The consequences of coronavirus disease (COVID-19) pandemic, especially the financial burden imposed on healthcare systems and hospitals, have been unpredictable around world. Radiology wards exposed to highest during this pandemic. Objectives: This study aimed calculate cost diagnostic imaging services before COVID-19 using activity-based costing (ABC) method in an important center...

Abstract The main task of a product family designer is to decide the right variables and/or components to share among products to maintain economies of scale with minimum sacrifice in the performance of each product in the family. The decisions are usually based on several criteria but production cost is of primary concern. In this paper, we propose to develop a production cost estimation frame...

A process-based parametric model for product cost estimation has been developed in this paper. In the model, the production activities of a manufacturing system are classified and their consumption characteristics (mainly the activity cost rates) are analyzed with the Activity-based costing (ABC) method. The relationship from product parameters (the order quantity and design parameters) to the ...