scholarly journals Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field

Healthcare ◽  
2021 ◽  
Vol 9 (9) ◽  
pp. 1113
Author(s):  
Angels Niñerola ◽  
Ana-Beatriz Hernández-Lara ◽  
Maria-Victoria Sánchez-Rebull
Keyword(s):  
Coming Out ◽  
Research Impact ◽  
Activity Based Costing ◽  
Public And Private ◽  
Real Cost ◽  
Bibliometric Review ◽  
The Cost ◽  
Health Field ◽  
Research Impacts ◽  
Alternative Metrics

The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.

scholarly journals Total Cost of Pre-Hospital Emergency Missions based on the Activity-based Costing Model and its Comparison with the Cost of Private Emergency Pre-Hospital Emergency Services in Mashhad in 2016

2019 ◽  
Author(s):  
Hossein Ebrahimi Pour ◽  
Elahe Pourahmadi ◽  
Reza Vafayinezhad ◽  
Shapour Badie Aval ◽  
Ahra Keyvanlou ◽  
...  
Keyword(s):  
Emergency Services ◽  
Human Life ◽  
Cost Effective ◽  
Cross Sectional Study ◽  
Activity Based Costing ◽  
Hospital Emergency ◽  
Cross Sectional ◽  
Public And Private ◽  
The Public ◽  
The Cost

Background: Pre-hospital care plays an important role in managing patients who require emergency services and preserving human life. The aim of this study was to evaluate the cost of completed public pre-hospital emergency missions according to the activity-based costing model and to compare it with the cost of private pre-hospital emergency services in Mashhad in 2016. Methods: In this applied and descriptive cross-sectional study, the data were collected using a researcher-made form 4 major groups of costs were identified to estimate the total costs: 1- Personnel salaries, 2- Current expenses 3- Medical consumables 4- Depreciation. The cost of providing pre-hospital services was calculated based on the activity-based costing. Eventually, the cost of pre-hospital emergency services was compared between the public and private sectors. To investigate the cost-effective factors for missions, multiple regression analysis, Breusch-Pagan, Ramsey RESET, Swilk, and Linktest diagnostic tests were used by  Stata 11.0 software. Results: The average cost of each mission was equal to 2114337 ± 217786 thousand Rials in 58 emergency medical centers of Mashhad in 2016. Of this cost, 78.51 %, (1660129 ± 1578445 Rials) was related to employees' salaries, 19.24 % (406842 ± 375083 Rials) was related to the current costs of each center, 0.23 % (4796 ± 4476 Rials) was related to depreciation, and 2/02 % (42761 ± 42822 Rials) was related to medical consumables in each pre-hospital emergency mission. The value of contract with an emergency pre-hospital emergency was 1104000 Rials for each mission in 2016, which is almost half of the cost related to the public pre-hospital. Results of the regression model estimation also showed that among the variables of the model, the fuel cost variable was identified as an effective variable on the cost of each mission (p = 0.0001). Conclusion: The private sector provides pre-hospital emergency services at a lower cost. Moreover, before establishing a pre-hospital pre-service center, the cost-effectiveness of establishing a center in each region should be checked.

scholarly journals Cost-Effectiveness of Colorectal Cancer Genetic Testing

2021 ◽  
Vol 18 (16) ◽  
pp. 8330
Author(s):  
Abdul Rahman Ramdzan ◽  
Mohd Rizal Abdul Manaf ◽  
Azimatun Noor Aizuddin ◽  
Zarina A. Latiff ◽  
Keng Wee Teik ◽  
...  
Keyword(s):  
Colorectal Cancer ◽  
Genetic Testing ◽  
Cost Effectiveness ◽  
Cancer Survival ◽  
Screening Method ◽  
Targeted Prevention ◽  
Activity Based Costing ◽  
Cross Sectional ◽  
Increased Risk ◽  
The Cost

Colorectal cancer (CRC) remains the second leading cause of cancer-related deaths worldwide. Approximately 3–5% of CRCs are associated with hereditary cancer syndromes. Individuals who harbor germline mutations are at an increased risk of developing early onset CRC, as well as extracolonic tumors. Genetic testing can identify genes that cause these syndromes. Early detection could facilitate the initiation of targeted prevention strategies and surveillance for CRC patients and their families. The aim of this study was to determine the cost-effectiveness of CRC genetic testing. We utilized a cross-sectional design to determine the cost-effectiveness of CRC genetic testing as compared to the usual screening method (iFOBT) from the provider’s perspective. Data on costs and health-related quality of life (HRQoL) of 200 CRC patients from three specialist general hospitals were collected. A mixed-methods approach of activity-based costing, top-down costing, and extracted information from a clinical pathway was used to estimate provider costs. Patients and family members’ HRQoL were measured using the EQ-5D-5L questionnaire. Data from the Malaysian Study on Cancer Survival (MySCan) were used to calculate patient survival. Cost-effectiveness was measured as cost per life-year (LY) and cost per quality-adjusted life-year (QALY). The provider cost for CRC genetic testing was high as compared to that for the current screening method. The current practice for screening is cost-saving as compared to genetic testing. Using a 10-year survival analysis, the estimated number of LYs gained for CRC patients through genetic testing was 0.92 years, and the number of QALYs gained was 1.53 years. The cost per LY gained and cost per QALY gained were calculated. The incremental cost-effectiveness ratio (ICER) showed that genetic testing dominates iFOBT testing. CRC genetic testing is cost-effective and could be considered as routine CRC screening for clinical practice.

scholarly journals Astronomy in Chile: Assessment of scientific productivity through a bibliometric analysis

2018 ◽  
Vol 186 ◽  
pp. 05002
Author(s):  
Rodrigo Cortes ◽  
Denise Depoortere ◽  
Lucina Malaver
Keyword(s):  
Bibliometric Analysis ◽  
Citation Impact ◽  
Research Impact ◽  
Scientific Productivity ◽  
Space Research ◽  
Astronomical Observation ◽  
Atmospheric Conditions ◽  
The World ◽  
Conducting Research ◽  
Alternative Metrics

The skies of Northern Chile are considered among the best in the world for astronomy due to their geographical, climatic and atmospheric conditions. In fact, during the last several decades, a great number of astronomical observatories have been built by space research institutions devoted to space research, turning Chile into one of the countries with the greatest astronomical observation capacity in the world. Consequently, it is relevant to explore and assess the development of astronomy in Chile during the last ten years (2005-2015), carrying out a bibliometric analysis to extract traditional metrics, complemented with alternative metrics, to identify the Chilean production and scientific contribution of research in this field of knowledge. The results from traditional metrics, based on the information obtained in the Web of Science (WoS) database analyzed through InCites for the Astronomy & Astrophysics category indicate a sustained increase of the scientific production for the discipline during the last ten years. In particular, the Normalized Citation Impact of organizations and institutions conducting research in Chile is above the worldwide average. On the other hand, the alternative metrics, including for instance, the altmetrics types presented by the SCOPUS database, reflect that the Chilean research impact is much lower in the context of social networks.

The Cost of Colonoscopy in an Outpatient Clinic: An Activity-Based Costing Study

2006 ◽  
Vol 63 (5) ◽  
pp. AB146
Author(s):  
Jennifer Sambrook ◽  
Winnie Chui ◽  
Hong Wang ◽  
Adrian Levy ◽  
Robert Enns ◽  
...  
Keyword(s):  
Outpatient Clinic ◽  
Activity Based Costing ◽  
Costing Study ◽  
The Cost

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

scholarly journals Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

2018 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Agung Listiadi
Keyword(s):  
Cost Driver ◽  
Management Systems ◽  
Activity Based Costing ◽  
High Quality ◽  
Overhead Cost ◽  
Consumption Cost ◽  
Costing System ◽  
Major Factors ◽  
The Cost ◽  
Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

scholarly journals Cross-Platform Analysis and Development of Online Catering Platform (Kunyahku)

2021 ◽  
Vol 7 (2) ◽  
pp. 79-89
Author(s):  
Indra Swarna ◽  
James Purnama ◽  
Randy Anthony
Keyword(s):  
Coming Out ◽  
Development Time ◽  
Development Cycle ◽  
Start Up ◽  
Code Base ◽  
Cross Platform ◽  
Multiple Platform ◽  
Suitable Framework ◽  
Faster Development ◽  
The Cost

Kunyahku is an online catering platform that provides catalogs of menus from local caterer near the user and become the distributor that will take the order and deliver them. In developing an application, the most important aspect for small start-up companies is to have a development stack that can deliver the app into multiple platform by using a single code base to reduce the cost of developers, improve efficiency and reduce the time to develop the application itself. To provide the necessity of building an application for Kunyahku, this paper is aimed to find the most suitable cross platform framework for developing the Kunyahku application. This research focuses on comparison between existing popular cross-platform and proving the suitable one to be used in development cycle in the case of Kunyahku requirements. Sets of test and comparison were conducted in order to compare the most suitable cross platform between React Native and Flutter such as render test and comparing each advantage coming out from using each of the cross-platform.After all the requirements are gathered and then the most suitable framework will be chosen which is Flutter. Performance analysis and the benefits of using Flutter framework are elaborated and thus proving it is the most suitable development stack to be used in Kunyahku case and the development time can be reduced since it is a cross-platform technology that output the application into three different platform rather than managing separate platform for each different one. Testing shows that flutter also met all the requirements thus proving flutter address the problems of scalability and faster development compared to developing each native platform one by one.

scholarly journals Web based cost management tool prototype development using temporal-activity based costing (Temporal-ABC)

2021 ◽  
Author(s):  
Mourougavelou Vaithianathan
Keyword(s):  
Management System ◽  
Cost Management ◽  
Plant Performance ◽  
Management Tool ◽  
Activity Based Costing ◽  
Product Cost ◽  
Web Based ◽  
Prototype Development ◽  
Cost Management System ◽  
The Cost

The cost management system is a powerful tool for managers to understand manufacturing plant performance. It is essential for any organization to develop a cost management system to estimate the product cost and to account actual cost spent for the product manufacturing. The Activity Based Costing (ABC) system has recently attracted the attention of many companies and is considered to provide better information about the cost pattern and the relationship between resources and activities. However, a survey of earlier research reveals that there are several difficulties to estimate the true product cost due to selection of overhead drivers to activities. To overcome these difficulties Temporal-ABC has been developed by Dr. K.D. Tham. In the first part of the report, costing system implementation issues are studied through real-time case studies. Then, research has been conducted and web-based proptotype application is developed using Temporal-ABC through collaboration with a world-class electronics industry - Celestica Inc. Toronto, Canada. The developed prototype demonstrates the application of Temporal-ABC for cost estimation at Celestica.

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