Activity-based costing (ABC) system more precisely allocates the overhead costs to cost objects (products, services or customers) than traditional costing systems. In ABC, resources are consumed by the activities, and multiple cost drivers are used to allocate the costs of activities to the products. The selection of activity and cost drivers is then highly significant. Using too few cost drive...

OBJECTIVE COPD is associated with significant economic burden. The objective of this study was to explore the direct and indirect costs associated with COPD and identify the key cost drivers of disease management in Greece. METHODS A Delphi panel of Greek pulmonologists was conducted, which aimed at eliciting local COPD treatment patterns and resource use. Resource use was translated into cos...

The costs of additive manufactured parts often seem too high in comparison to those of traditionally manufactured parts, as the information about major cost drivers, especially for additive manufactured metal parts, is weak. Therefore, a lifecycle analysis of additive manufactured parts is needed to understand and rate the cost drivers that act as the largest contributors to unit costs, and to ...

OBJECTIVE Transcatheter aortic valve implantation (TAVI) is generally more expensive than surgical aortic valve replacement (SAVR) due to the high cost of the device. Our objective was to understand the patient and procedural drivers of cumulative healthcare costs during the index hospitalisation for these procedures. DESIGN All patients undergoing TAVI, isolated SAVR or combined SAVR+coronar...

BACKGROUND Hospital costs and cost drivers in palliative care are poorly analysed. It remains unknown whether current German Diagnosis-Related Groups, mainly relying on main diagnosis or procedure, reproduce costs adequately. The aim of this study was therefore to analyse costs and reimbursement for inpatient palliative care and to identify relevant cost drivers. METHODS Two-center, standardi...

OBJECTIVES To analyze data from motor vehicle crashes (MVCs) involving teenaged drivers in Kentucky for 1994, and derive cost estimates of these crashes. METHODS Crash data were obtained from the Kentucky Traffic Accident Facts 1994 Report and the Kentucky Accident Reporting System. The National Highway Traffic Safety Administration's Crash-Cost program was used to generate cost estimates for...

road users such as drivers, motorists, motorcycle riders, bike riders and pedestrians play an important role in traffic safety. most accidents can be prevented by accurate and regulated driving based on the traffic laws and regulation. in fact by recognizing the errors made by violated drivers we are able to find the appropriate lawful solution for them and to avoid repeating violations made by...

Activity-based costing (ABC) has received extensive attention since it achieves improved accuracy in estimating costs, by using multiple cost drivers to trace the cost of activities to the products associated with the resources consumed by those activities. However, it has some problems. The first problem is that ABC does not have general criteria to select relevant cost drivers. Second, ABC as...