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Volumn 41, Issue 4, 2012, Pages 100-107

Applying activity based costing (ABC) method to calculate cost price in hospital and remedy services

Author keywords

Activity based costing; Cost price; Iran; Remedial services

Indexed keywords


EID: 84859824455     PISSN: 22516085     EISSN: 22516093     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (23)

References (17)
  • 3
    • 0001986189 scopus 로고    scopus 로고
    • Applying ABC to Healthcare
    • West T, West D (1998). Applying ABC to Healthcare. Management Accounting, 36: 22-33.
    • (1998) Management Accounting , vol.36 , pp. 22-33
    • West, T.1    West, D.2
  • 4
    • 22944482171 scopus 로고    scopus 로고
    • Building an activity-based costing hospital model using quality function deployment and benchmarking
    • Marvin E, Gioconda Q, Rhonda M, Ignacio U (2005). Building an activity-based costing hospital model using quality function deployment and benchmarking. Benchmarking:An International Journal, 12: 310-329.
    • (2005) Benchmarking:An International Journal , vol.12 , pp. 310-329
    • Marvin, E.1    Gioconda, Q.2    Rhonda, M.3    Ignacio, U.4
  • 5
    • 0002661275 scopus 로고
    • ABC Measuring the Cost of Resource Usage
    • Cooper R, Kaplan RS (1992). ABC Measuring the Cost of Resource Usage. Accounting Horizons, 34: 2-13.
    • (1992) Accounting Horizons , vol.34 , pp. 2-13
    • Cooper, R.1    Kaplan, R.S.2
  • 6
    • 77950277048 scopus 로고    scopus 로고
    • Activity-based costs of blood transfusions in surgical patients at four hospitals
    • Aryeh S, Axel H, Sherr O, Hans G, Donat R (2008). Activity-based costs of blood transfusions in surgical patients at four hospitals. Transfusion journal, 50(4):753-765.
    • (2008) Transfusion Journal , vol.50 , Issue.4 , pp. 753-765
    • Aryeh, S.1    Axel, H.2    Sherr, O.3    Hans, G.4    Donat, R.5
  • 7
    • 84859819957 scopus 로고    scopus 로고
    • Appling ABC System for calculating cost price in Healthcare
    • Mrateau R, Perego K (1998). Appling ABC System for calculating cost price in Healthcare. Management Accounting August, 37: 27-39.
    • (1998) Management Accounting August , vol.37 , pp. 27-39
    • Mrateau, R.1    Perego, K.2
  • 8
    • 0030306678 scopus 로고
    • Accounting System Management by Hospital Operating in a Changing Regularity Environment
    • Eldenburg L, Soderstrom N (1995). Accounting System Management by Hospital Operating in a Changing Regularity Environment. The Accounting Review, 21: 23-41.
    • (1995) The Accounting Review , vol.21 , pp. 23-41
    • Eldenburg, L.1    Soderstrom, N.2
  • 9
    • 84859857661 scopus 로고    scopus 로고
    • Australian Government, Department of Health and Ageing, MOHME Australian published
    • Australian Government, Department of Health and Ageing (2010). Australian Hospitals Patient Costing Standards. MOHME Australian published, pp.: 12-87.
    • (2010) Australian Hospitals Patient Costing Standards , pp. 12-87
  • 12
    • 22944482171 scopus 로고    scopus 로고
    • Building an activity-based costing hospital model using quality function deployment and benchmarking
    • Marvin E, Gonzalez GQ, Rhonda M, Ignacio U (2005). Building an activity-based costing hospital model using quality function deployment and benchmarking. Benchmarking: An International Journal, 12(4):310-329.
    • (2005) Benchmarking: An International Journal , vol.12 , Issue.4 , pp. 310-329
    • Marvin, E.1    Gonzalez, G.Q.2    Rhonda, M.3    Ignacio, U.4
  • 13
    • 84859868042 scopus 로고    scopus 로고
    • 8th International Conference on Enterprise Systems, Accounting and Logistic, Thassos Island, Greece
    • Dorota K, Sabina Z (2001). Activity-based costing for health care institutions, 8th International Conference on Enterprise Systems, Accounting and Logistic, Thassos Island, Greece.
    • (2001) Activity-based Costing For Health Care Institutions
    • Dorota, K.1    Sabina, Z.2
  • 14
    • 77749299183 scopus 로고    scopus 로고
    • Activity-based costing methodology as tool for costing in hematopathology laboratory
    • Nair R (2010). Activity-based costing methodology as tool for costing in hematopathology laboratory. Indian Journal of Pathology and Microbiology, 53(1): 68-74.
    • (2010) Indian Journal of Pathology and Microbiology , vol.53 , Issue.1 , pp. 68-74
    • Nair, R.1
  • 17
    • 0030158606 scopus 로고    scopus 로고
    • Activity-based costing for hospitals Health Care
    • Suneel U (1996). Activity-based costing for hospitals Health Care, Management Review, 21(3):83-96.
    • (1996) Management Review , vol.21 , Issue.3 , pp. 83-96
    • Suneel, U.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.