OBJECTIVE This is the second of three reports on the follow-up review of mental health care at Helen Joseph Hospital (HJH). Objectives for the review were to provide realistic estimates of cost for unit activities and to establish a quality assurance cycle that may facilitate cost centre management. METHOD The study described and used activity-based costing (ABC) as an approach to analyse the...

O presente artigo tem como objetivo analisar a importância da contabilidade de gestão (CG) e aplicabilidade do método activity based costing (ABC) no ensino superior militar português, nomeadamente apoio à tomada decisão ao desempenho Academia Militar (AM) portuguesa. A AM, sendo uma instituição militar, exige grande recursos financeiros humanos para formação futuros oficiais Exército Guarda Na...

Firms have become increasingly customer-centric, implying that customers, rather than products, are treated as the most important asset of a firm. The switch to customer-centric strategies also implies firms collecting an enormous amount customer-related data. purpose this paper is propose DEA-based methodology determine contribution customer segments firm value. We show practical usefulness ou...

Pembangunan Pembangkit Listrik di Indonesia pada program Fast Track Program 1 (FTP-1) 2006-2009 mengalami keterlambatan 5 Tahun dan hanya sekitar 74% yang terselesaikan. Keterlambatan pelaksanaan proyek berbanding lurus dengan Cost Overrun. M-PERT sangat efektif dalam optimasi proyek, hampir mencapai 99%. Penelitian ini menggunakan kombinasi penelitian statistik divalidasi terhadap studi kasus....

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 capital-intensive organizations, decisions regarding capital costs play an important role due to the significant amount of investment required and expected return on investment. Spare parts management is crucial those ends, as spare can constitute a portion OPEX. Companies must implement trade-off analysis between stock levels assets’ availability. Decision-making supports mechanisms such Le...

Virtual education has been associated, on some occasions, with economic models of scale that strengthen the mercantilist vision teaching, thereby raising questions quality service. Some studies educational costs associated this modality simplify analysis based individual elements, such as production courses or technological infrastructure, offering an incomplete and biased perspective. This stu...

In today’s business world whose characteristics include limited financial resources it is critical to identify and monitor where and how these resources need to be invested in the company. The Master Budget represents a plan of action which specifies how financial resources will be acquired and invested during a particular time period. Activity-Based Budgeting (ABB) is a budgeting approach that...