APPLICATION OF ACTIVITY-BASED COSTING IN THE IVF DEPARTMENT

2021 ◽  
Vol 6 (11) ◽  
pp. 305-318
Author(s):  
Birgül YABANA KİREMİT ◽  
Elif DİKMETAŞ YARDAN
Keyword(s):  
University Hospital ◽  
Testicular Sperm Extraction ◽  
Activity Based Costing ◽  
Cost Information ◽  
Price List ◽  
Profitability Analysis ◽  
Health Institutions ◽  
Cost Calculations ◽  
Abc Method ◽  
And Performance

Activity-based costing (ABC) is a method where the costing of the product or service produced is performed on the basis of the activities. This method provides advantages to healthcare managers such as more realistic cost information, elimination of indirect, unnecessary and time-consuming activities and performance measurement. The aim of this study is to examine the applicability of ABC method in health institutions and to compare the calculated costs with the HIN price list. With this aim, the costs of the procedure of IVF center in a university hospital were calculated with the ABC method. Cost calculations for the procedures of Oocyte Pick-Up (OPU), Testicular Sperm Extraction (TESE), Embryo Transfer (ET) and Microinjection as discussed in the study were made with the ABC method and compared against the Healthcare Implementation Notification (HIN) system price lists. The calculated costs were determined according to the effective exchange rate of the dollar. It was revealed that the calculated costs differed from the price list. Finally, the findings suggest that ABC method could provide significant benefit for healthcare managers not only for to understand actual care costs but also to improving the cost control efforts as well as to planning the profitability analysis for hospitals. ABC method would provide a better opportunity and competitive for hospital managers to make a more accurate comparison between their and other health institutions.

scholarly journals RATIONAL MANAGEMENT APPROACH FOR PHARMACEUTICAL PRODUCTS IN PUBLIC HEALTH INSTITUTIONS, CASE STUDY OF THE CENTRAL PHARMACY AT THE UNIVERSITY HOSPITAL CENTER IBN BADIS – CONSTANTINE

2021 ◽  
Vol 03 (03) ◽  
pp. 445-453
Author(s):  
Amirouche BOUCHELAGHEM ◽  
Lamia BOUARROUDJ
Keyword(s):  
Public Health ◽  
Pharmaceutical Products ◽  
University Hospital ◽  
Unit Price ◽  
Management Approach ◽  
Management Indicators ◽  
Public Health Institutions ◽  
Rational Management ◽  
Health Institutions ◽  
Abc Method

Public health institutions in Algeria are responsible for managing many and varied pharmaceutical products according to the needs of their activity. The stock of it consists of heterogeneous products in terms of consumption, Stock combination and unit price. Given this diversity, the management of these stocks is of great importance ,That is why our concern has been focused on formulating an efficient and rational system for managing pharmaceutical products , We chose the ABC method, or "selective management" It is a system that allows us to determine the relative importance of products by classifying them into three categories , Then we set the rules and management indicators that are appropriate for each class. Noting that the proposed routing system was based on the consumption value criterion, And on the criterion of the average stock value, considering that consumption and stock constitute one of the important economic criteria for monitoring and evaluating public institutions in the field of managing pharmaceutical products.

A Comparative Analysis of Activity-Based Costing and Traditional Costing Systems

2012 ◽  
pp. 1429-1440
Author(s):  
Khaled Samaha ◽  
Sara Abdallah
Keyword(s):  
Cost Accounting ◽  
Activity Based Costing ◽  
Strategic Decisions ◽  
Cost Information ◽  
Accounting Systems ◽  
Organizational Environments ◽  
Corporate Commitment ◽  
Traditional Costing ◽  
Abc Method ◽  
Manufacturing Organization

Today, organizational environments are increasingly characterized by an expanding use of advanced technologies. A company’s management accounting system should capture the underlying technology, be consistent with corporate commitment to total quality and increased automation, and promote its efforts to compete on the basis of cost, quality, and lead time. However, the recent literature reveals that traditional cost accounting systems systematically introduce serious product cost distortions, which lead to inappropriate strategic decisions. Activity-Based Costing (ABC) represents an alternative paradigm that is giving more accurate and traceable cost information. The objective of this case is to illustrate the application of ABC method in a single manufacturing organization operating in the metal industry and to compare the results of ABC with volume based costing (traditional costing) method. The results of the application highlight the weak points of volume based costing which assigns factory overhead costs using direct labor-hours or machine-hours as a cost driver. As a result, volume-based costing under-costs low-volume product (i.e. products requiring fewer direct labor hours in total), while it over-costs high-volume products (i.e. products requiring more direct labor-hours in total), and thus, a product is subsidized at the expense of others. In cost accounting this is called cross-subsidization. However, activity-based costing traces overhead consumption by each product and thus provides a more accurate per-unit overhead cost.

A Comparative Analysis of Activity-Based Costing and Traditional Costing Systems

2011 ◽  
pp. 41-53
Author(s):  
Khaled Samaha ◽  
Sara Abdallah
Keyword(s):  
Cost Accounting ◽  
Activity Based Costing ◽  
Strategic Decisions ◽  
Cost Information ◽  
Accounting Systems ◽  
Organizational Environments ◽  
Corporate Commitment ◽  
Traditional Costing ◽  
Abc Method ◽  
Manufacturing Organization

Today, organizational environments are increasingly characterized by an expanding use of advanced technologies. A company’s management accounting system should capture the underlying technology, be consistent with corporate commitment to total quality and increased automation, and promote its efforts to compete on the basis of cost, quality, and lead time. However, the recent literature reveals that traditional cost accounting systems systematically introduce serious product cost distortions, which lead to inappropriate strategic decisions. Activity-Based Costing (ABC) represents an alternative paradigm that is giving more accurate and traceable cost information. The objective of this case is to illustrate the application of ABC method in a single manufacturing organization operating in the metal industry and to compare the results of ABC with volume based costing (traditional costing) method. The results of the application highlight the weak points of volume based costing which assigns factory overhead costs using direct labor-hours or machine-hours as a cost driver. As a result, volume-based costing under-costs low-volume product (i.e. products requiring fewer direct labor hours in total), while it over-costs high-volume products (i.e. products requiring more direct labor-hours in total), and thus, a product is subsidized at the expense of others. In cost accounting this is called cross-subsidization. However, activity-based costing traces overhead consumption by each product and thus provides a more accurate per-unit overhead cost.

scholarly journals Analisis Biaya Satuan Program Pendampingan Ibu Hamil

2020 ◽  
Vol 23 (1) ◽  
pp. 46-52
Author(s):  
Wahyu Pudji Nugraheni ◽  
Jasmariyadi Jasmariyadi ◽  
Suparmi Suparmi ◽  
Risky Kusuma Hartono
Keyword(s):  
Pregnant Women ◽  
Unit Cost ◽  
Easy Access ◽  
Activity Based Costing ◽  
Cost Information ◽  
District Health ◽  
Unit Costs ◽  
Diffi Cult ◽  
Abc Method ◽  
The City

Currently, One of the Ministry of Health’s programs to improve maternity and child health is through the Assistance to Pregnant Women Program. Furthermore, as an evaluation material for the implementation of them conducted by students and health cadres, the unit cost information needed in the Assistance to Pregnant Women Program. This study aims to analyze the unit costs of the Assistance to Pregnant Women Program using the Activity-Based Costing (ABC) method. Qualitative research with a descriptive-analytic approach. This approach describes and interprets investment, operational, and maintenance costs that are directly related to the assistance to Pregnant Women Program. This research was performed in two districts, specifi cally Lebak District, which represented areas with diffi cult access and Surabaya City, which represented areas with easy access. The results showed that the unit cost of the assistance to pregnant women program in the City of Surabaya was IDR. 3,027,750.00, and the District of Lebak was IDR. 2,907,250.00. These unit costs can be used as a recommendation for the District Health Offi ces and other districts.  Abstrak Salah satu Program Kementerian Kesehatan untuk meningkatkan Kesehatan Ibu dan Anak adalah melalui Program Pendampingan Ibu Hamil. Sebagai bahan evaluasi pelaksanaan Program Pendampingan Ibu Hamil yang dilakukan oleh mahasiswa dan kader, maka diperlukan informasi biaya satuan yang dibutuhkan dalam Program Pendampingan Ibu Hamil. Penelitian ini bertujuan untuk menganalisis biaya satuan Program Pendampingan Ibu Hamil menggunakan metode Activity Based Costing (ABC). Merupakan penelitian kualitatif dengan pendekatan deskriptif analitik. Pendekatan ini menguraikan dan menginterpretasikan biaya investasi, operasional dan pemeliharaan yang terkait langsung dengan Program Pendampingan Ibu Hamil. Penelitian ini dilakukan di dua Kabupaten yaitu Kabupaten Lebak yang mewakili daerah dengan akses sulit dan Kota Surabaya yang mewakili daerah dengan akses mudah. Hasil penelitian menunjukkan bahwa biaya satuan program pendampingan ibu hamil di Kota Surabaya sebesar Rp 3.027.750,00 dan Kabupaten Lebak sebesar Rp2.907.250,00. Biaya satuan tersebut dapat menjadi bahan rujukan Dinas Kesehatan dan daerah lain dalam mengalokasikan pelaksanaan Program Pendampingan Ibu Hamil.

scholarly journals A Comparative Study Between Smartphone-Based Microscopy and Conventional Light Microscopy in 1021 Dermatopathology Specimens

2016 ◽  
Vol 140 (1) ◽  
pp. 86-90 ◽  
Author(s):  
Richard R. Jahan-Tigh ◽  
Garrett M. Chinn ◽  
Ronald P. Rapini
Keyword(s):  
Light Microscopy ◽  
Cell Carcinoma ◽  
Sensitivity And Specificity ◽  
Performance Characteristics ◽  
University Hospital ◽  
Inflammatory Conditions ◽  
Skin Cancers ◽  
And Performance ◽  
Nonmelanoma Skin Cancers ◽  
Conventional Light Microscopy

Context The incorporation of high-resolution cameras into smartphones has allowed for a variety of medical applications including the use of lens attachments that provide telescopic, macroscopic, and dermatoscopic data, but the feasibility and performance characteristics of such a platform for use in dermatopathology have not been described. Objective To determine the diagnostic performance of a smartphone microscope compared to traditional light microscopy in dermatopathology specimens. Design A simple smartphone microscope constructed with a 3-mm ball lens was used to prospectively evaluate 1021 consecutive dermatopathology cases in a blinded fashion. Referred, consecutive specimens from the community were evaluated at a single university hospital. The performance characteristics of the smartphone platform were calculated by using conventional light microscopy as the gold standard. The sensitivity and specificity for the diagnosis of melanoma, nonmelanoma skin cancers, and other miscellaneous conditions by the phone microscopy platform, as compared with traditional light microscopy, were calculated. Results For basal cell carcinoma (n = 136), the sensitivity and specificity of smartphone microscopy were 95.6% and 98.1%, respectively. The sensitivity and specificity for squamous cell carcinoma (n = 94) were 89.4% and 97.3%, respectively. The lowest sensitivity was found in melanoma (n = 15) at 60%, although the specificity was high at 99.1%. The accuracy of diagnosis of inflammatory conditions and other neoplasms was variable. Conclusions Mobile phone–based microscopy has excellent performance characteristics for the inexpensive diagnosis of nonmelanoma skin cancers in a setting where a traditional microscope is not available.

scholarly journals Supply Chain Cost Prediction for Prefabricated Building Construction under Uncertainty

2018 ◽  
Vol 2018 ◽  
pp. 1-5 ◽  
Author(s):  
Shaoli Wang ◽  
Yasir Mursalin ◽  
Gang Lin ◽  
Conghua Lin
Keyword(s):  
Supply Chain ◽  
Computational Model ◽  
Cost Reduction ◽  
Construction Projects ◽  
Building Construction ◽  
Activity Based Costing ◽  
Total Cost ◽  
Critical Areas ◽  
Abc Method ◽  
Prefabricated Building

This paper considers the problem of predicting a supply chain cost for prefabricated building construction under an uncertain situation. Based on the Activity-Based Costing (ABC) method, we establish a computational model to estimate the total cost of the prefabricated supply chain. The model can assist in not only finding the critical areas for cost reduction of the whole supply chain but also analyzing other costs of prefabricated construction projects. Furthermore, we provide a numerical example of prefabricated building construction to validate the results.

scholarly journals Satisfacción laboral de los profesionales sanitarios de un Hospital Universitario: análisis general y categorías laborales

2015 ◽  
Vol 31 (2) ◽  
pp. 645 ◽  
Author(s):  
César Carrillo-García ◽  
María E. Martínez-Roche ◽  
Carmen I. Gómez-García ◽  
Mariano Meseguer-DePedro
Keyword(s):  
Health Professionals ◽  
Public University ◽  
University Hospital ◽  
General Satisfaction ◽  
Demographic Questionnaire ◽  
Health Institutions ◽  
Management Groups ◽  
Auxiliary Nurses ◽  
General Scale

Job satisfaction in health services is measured by the quality of care provided, hence the importance of surveying the workers of health institutions. The objective was to explore and analyze the phenomenon of the satisfaction of working in a sample made up of 546 health professionals belonging to a public University Hospital. Both a socio-demographic questionnaire and General Scale of Satisfaction (<em>Overall</em> <em>Job</em> <em>Satisfacción</em>) that were both validated in Spanish were given to the participants. The results of general satisfaction showed a mean of 71.37 (<em>SD</em> = 14.03). The subscales with better results were: colleagues and immediate superior. There were important differences in satisfaction scores between the different professional categories. The higher levels of general satisfaction were found in hospital management groups and resident doctors, while the lower levels of general satisfaction were found in medical area specialists, nurses and auxiliary nurses.

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Profitability Analysis of Domain to Host

2019 ◽  
Vol 8 (2S8) ◽  
pp. 321-325
Keyword(s):  
Comparative Analysis ◽  
Trend Analysis ◽  
Balance Sheet ◽  
Operational Efficiency ◽  
Future Trends ◽  
Sales Growth ◽  
Financial Efficiency ◽  
The Past ◽  
Profitability Analysis ◽  
And Performance

This study is conducted to analyze the profitability analysis of Domain to Host. The aim of the study is to learn about the effectiveness and performance of the Company, to suggest measures for the improvement of the company, to know the position of company in the market, to know whether the company is in a profitable position, to calculate the future trends and profits of the company using trend analysis and to know the profitability of the company by comparing the current year balance sheet with previous year using comparative analysis. The data of the past 5 years are taken into account for study. The performance is compared within those periods. This study finds out the areas where the Domain to Host can improve to increase the efficiency of its assets and funds employed. The scope of the study involves factors that financial efficiency of the Company. To increase profit and sales growth of the company. This study finds out the operational efficiency of the organization and allocation of the resources to improve the efficiency of the organization.

scholarly journals The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

2020 ◽  
Vol 11 (2) ◽  
pp. 141-148
Author(s):  
Dewi Fitriasari ◽  
Naoko Kawahara
Keyword(s):  
Human Capital ◽  
Development Process ◽  
Simulated Data ◽  
Simulation Method ◽  
The Other ◽  
Software Development Process ◽  
Activity Based Costing ◽  
Regulatory Data ◽  
Costing System ◽  
And Performance

The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.

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