background and objectives: efficient hospital management requires appropriate cost and price strategies. informed decision on costs and prices of healthcare services needs estimation of costs of unit services using microeconomic techniques. there is lack of knowledge and skills for such costing methods in the healthcare sector of developing countries such as iran. this study aims at detail desc...

This study experimentally investigates the value of cost report accuracy in an interactive pricing context. Market agents received feedback about their own profits via either a volume-based costing or a more accurate activity-based costing report. They also received a typical market report containing the performance of their rivals. While prior work suggested that market discipline and learning...

This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...

In today’s advanced manufacturing environment increases the need for more accurate costing information. However, traditional volume-based costing system leads to cost information distortion. Activity-Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Due to its abilities to provide more accurate costing information for strategic decision, ...

Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...

Based on case studies of several firms, accounting researchers have argued that traditional costing systems constructed using volume-related drivers understate the true costs of variety and other non-volume drivers. As a result, managers do not have appropriate information to make optimal tradeoffs between the costs and benefits of such strategic cost drivers. This supposed distortion in optima...

PURPOSE The aim of this study was to analyze net income of a surgical nursing ward in a general hospital. METHOD Data collection and analysis was conducted using a performance-based costing and activity-based costing method. RESULT Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at won 119...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...