BACKGROUND Knowledge about the cost of open, video-assisted thoracoscopic (VATS), or robotic lung resection and drivers of cost is crucial as the cost of care comes under scrutiny. This study aims to define the cost of anatomic lung resection and evaluate potential cost-saving measures. METHODS A retrospective review of patients who had anatomic resection for early stage lung cancer, carcinoi...

This article is a research on the economic and financial role of depreciation. Depreciation seen as recognition decrease in value an asset resulting from use, time, change technique or anything else. The depreciation represents difference between its gross net book value. difficulties measuring this lead to spread over probable lifetime goods normally depreciable according plan. If current sign...

This paper analyzes the consequences of incorporating a different rate for tax depreciation than for economic depreciation. Firms most often choose their tax depreciation rate in a strategic way. It would therefore be a coincidence if this optimization process leads to a tax depreciation rate that equals the economic depreciation rate. The implications of a difference between tax depreciation a...

Purpose This study focuses on a specific method of meat production that involves carcass purchase and by packing facilities with novel two-stage model simultaneously considers location-routing inventory-production operating decisions. The considered problem aims to reduce variable fixed transportation costs, inventory holding cost the opening cold storage facilities. Design/methodology/approach...

OBJECTIVE To explore the variance of unit costs of hospital medical services due to different costing methods employed in the analysis. METHODS Retrospective and descriptive study at Kaengkhoi District Hospital, Saraburi Province, Thailand, in the fiscal year 2002. The process started with a calculation of unit costs of medical services as a base case. After that, the unit costs were re-calcu...

A strategy that integrates an organization's marketing goals into a cohesive whole, ideally drawn from market research, focuses on the ideal product mix in order to achieve maximum profit potential; the marketing strategy is set out as a marketing plan, a good idea, method, information, object, or service that is the end result of a process and serves as a need or want satisfier. It is usually ...

A software program is described which will enable laboratory managers to calculate, for their laboratory over a 12 month period, the cost of each test or investigation and of components of that cost. These comprise the costs of direct labour, consumables, equipment maintenance and depreciation; allocated costs of intermediate operations--for example, specimen procurement, reception, and data pr...

In this paper, the cost function for a three-echelon inventory system with two warehouses is derived. Transportation times are constant and retailers face independent Poisson demand. Replenishments are one-for-one. The lead time of a retailer is determined not only by the constant transportation time but also by the random delay incurred due to the availability of stock at the warehouses. We co...

BACKGROUND Considerable development of MRI technology in diagnostic imaging, high cost of MRI technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. OBJECTIVES The present study aimed to calculate the unit-cost of MRI services using activity-based costing (ABC) as a modern cost accounting system and to fairl...