BACKGROUND A major challenge of mental health care is to provide safe and effective treatment with limited resources. The main purpose of this study was to examine a value-based approach in clinical psychiatry when evaluating a process improvement initiative. This was accomplished by using the relatively new time driven activity based costing (TDABC) method within the more widely adopted cost-e...

The aim of this study is to explore the strategic applications and limitations of Timedriven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of pr...

The palm oil industry in Malaysia is undeniably the pride of country. However, this plantation there are currently few issues which do not set up a time equation to interpret variance activities, rate setting did illustrate correlation between resources provided and practical capacity, manager had no tool place monitor unused capacity. In order increase precision field plantation, work aims dev...