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Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services
BACKGROUND: Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990’s. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. METHODS: To appl...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Tehran University of Medical Sciences
2012
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3481619/ https://www.ncbi.nlm.nih.gov/pubmed/23113171 |