Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

BACKGROUND: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. OBJECTIVE: This study aimed to compare...

Descripción completa

Detalles Bibliográficos
Autores principales: Javid, Mahdi, Hadian, Mohammad, Ghaderi, Hossein, Ghaffari, Shahram, Salehi, Masoud
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Canadian Center of Science and Education 2016
Materias:
Articles
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4803948/
https://www.ncbi.nlm.nih.gov/pubmed/26234974
http://dx.doi.org/10.5539/gjhs.v8n1p165

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4803948/
https://www.ncbi.nlm.nih.gov/pubmed/26234974
http://dx.doi.org/10.5539/gjhs.v8n1p165

Ejemplares similares