메뉴 건너뛰기




Volumn 215, Issue 3, 2000, Pages 708-716

Activity-based cost analysis: A method of analyzing the financial and operating performance of academic radiology departments

Author keywords

Cost effectiveness Radiology and radiologists; Departmental management Radiology and radiologists; Socioeconomic issues

Indexed keywords

ACADEMIC ACHIEVEMENT; ARTICLE; COST BENEFIT ANALYSIS; EDUCATION; FINANCIAL MANAGEMENT; PERFORMANCE; PRIORITY JOURNAL; QUALITY CONTROL; RADIOLOGY DEPARTMENT; RESEARCH;

EID: 0034077460     PISSN: 00338419     EISSN: None     Source Type: Journal    
DOI: 10.1148/radiology.215.3.r00jn45708     Document Type: Article
Times cited : (61)

References (16)
  • 2
    • 0002747704 scopus 로고
    • In defense of activity-based cost management
    • Kaplan RS. In defense of activity-based cost management. Management Accounting 1992; 58-63.
    • (1992) Management Accounting , pp. 58-63
    • Kaplan, R.S.1
  • 3
    • 0001795052 scopus 로고
    • Implementing an activity-based cost system
    • Cooper R. Implementing an activity-based cost system. J Cost Management 1990; 3:33-42.
    • (1990) J Cost Management , vol.3 , pp. 33-42
    • Cooper, R.1
  • 5
    • 0002270608 scopus 로고
    • The rise of activity-based costing. III. How many cost drivers do you need, and how do you select them?
    • Cooper R. The rise of activity-based costing. III. How many cost drivers do you need, and how do you select them? J Cost Management 1989; 2:34-46.
    • (1989) J Cost Management , vol.2 , pp. 34-46
    • Cooper, R.1
  • 6
    • 0002658073 scopus 로고
    • The information executives really need
    • Drucker PF. The information executives really need. Harv Business Rev 1995; 54-62.
    • (1995) Harv Business Rev , pp. 54-62
    • Drucker, P.F.1
  • 7
    • 0002270606 scopus 로고
    • The rise of activity-based costing. II. When do I need an activity-based cost system?
    • Cooper R. The rise of activity-based costing. II. When do I need an activity-based cost system? J Cost Management 1988; 2:41-48.
    • (1988) J Cost Management , vol.2 , pp. 41-48
    • Cooper, R.1
  • 8
    • 0032113857 scopus 로고    scopus 로고
    • The promise and peril of integrated cost systems
    • Cooper R, Kaplan RS. The promise and peril of integrated cost systems. Harv Business Rev 1998; 76:109-119.
    • (1998) Harv Business Rev , vol.76 , pp. 109-119
    • Cooper, R.1    Kaplan, R.S.2
  • 10
    • 0002270606 scopus 로고
    • The rise of activity-based costing. I. What is an activity-based cost system?
    • Cooper R. The rise of activity-based costing. I. What is an activity-based cost system? J Cost Management 1988; 2:45-54.
    • (1988) J Cost Management , vol.2 , pp. 45-54
    • Cooper, R.1
  • 11
    • 0343428151 scopus 로고
    • Activity-based costing: How many cost drivers do you want?
    • MacArthur JB. Activity-based costing: how many cost drivers do you want? J Cost Management 1992; 37-41.
    • (1992) J Cost Management , pp. 37-41
    • MacArthur, J.B.1
  • 12
    • 0010009141 scopus 로고
    • Are you distorting costs by violating ABC assumptions?
    • Roth HP, Borthick AF. Are you distorting costs by violating ABC assumptions? Management Accounting 1991; 73:39-42.
    • (1991) Management Accounting , vol.73 , pp. 39-42
    • Roth, H.P.1    Borthick, A.F.2
  • 13
    • 0002418024 scopus 로고
    • It's time to stop overselling activity-based costing
    • Johnson HT. It's time to stop overselling activity-based costing. Management Accounting 1992; 26-35.
    • (1992) Management Accounting , pp. 26-35
    • Johnson, H.T.1
  • 14
    • 0000637450 scopus 로고
    • Profit priorities from activity-based costing
    • Cooper R, Kaplan RS. Profit priorities from activity-based costing. Harv Business Rev 1991; 130-135.
    • (1991) Harv Business Rev , pp. 130-135
    • Cooper, R.1    Kaplan, R.S.2
  • 15
    • 0012440693 scopus 로고
    • Practical problems of implementing ABC
    • Morrow M, Connelly T. Practical problems of implementing ABC. Accountancy 1994; 76-80.
    • (1994) Accountancy , pp. 76-80
    • Morrow, M.1    Connelly, T.2
  • 16
    • 0002297440 scopus 로고
    • Activity-based management: ABM puts ABC information to work
    • Turney PBB. Activity-based management: ABM puts ABC information to work. Management Accounting 1992; 20-25.
    • (1992) Management Accounting , pp. 20-25
    • Turney, P.B.B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.