نتایج جستجو برای: activity based costing abc
تعداد نتایج: 3912837 فیلتر نتایج به سال:
Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services
BACKGROUND Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990's. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. METHODS To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three...
This research based on the formulation and purpose of study tower scenic bakery in probolinggo for analyzing determination base price production a method activity costing. The kind this using quantitative descriptive according to primary data skunder. Variables used it is composed costing price. Production. analysis if from report costs years 2018 which includes data, raw material labor, overhe...
A company’s profits may be defined as the positive difference between its income revenues and operational costs. Today, most companies use traditional costing methods and/or traditional Activity-Based Costing (ABC) to determine their operational costs with a view to direct operational and business process changes so that profits are realized. A tripartite approach is presented towards determini...
This study assesses opportunities and benefits presented by enterprise resource planning (ERP) in terms of leveraging technology to improve the business of government in the City of El Paso, specifically with respect to activity based costing (ABC) within its ERP system. ABC and ERP, in tandem, can provide reasonably accurate and useful government services cost information for planning and deci...
BACKGROUND Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyz...
This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a Sterile Processing Department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical ...
Activity-based costing system, commonly known as the ABC emerged a method capable of overcoming limitations traditional systems in face economic and technological developments, namely, arbitrary imprecise allocation indirect costs from distortions imputation criteria. In current context, development an adequate system is extreme importance organisations because they feel need to properly manage...
Computing Cost Price of Health Care Services Patients with Covid-19 Disease in Ali Ibn Abi Taleb Hospital Rafsanjan 2020 through Activity-Based Costing (ABC): A Descriptive Study
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