Author/Authors
çetiner, abdulvahap istanbul defterdarlığı ambarlı gümrük, turkey
Title Of Article
TIME ACTIVITY BASED COSTING IN PUBLIC HOSPITALS
شماره ركورد
25048
Abstract
Whether it is profit-making or not profit-making, the right informations is needed to increase the effectiveness of decision making by executives. One of the important information that is needed, of course, is undoubtedly cost in-formation about finished goods and services. To make decisions, the cost information for the manager must be accurate in order to assist the manager in the input quality, and the correct decision-making. Various techniques have been developed to adapt the changing production structure to obtain accurate cost information. One of the improved techniques for obtaining accurate cost information in recent times is the time-based operational costing that is used to eliminate the shortcomings of traditional operational costing. In the study, the unit costs, calculated by the time-based calculation, which is the new calculation method in a public hospital, are compared with the unit costs calculated by the conventional volume-based calculation of the institute.
From Page
46
NaturalLanguageKeyword
Cost , Activity Based Costing , Time , Driven Activity Based Costing , Hospital Cost
JournalTitle
The Journal Of Marmara Social Research
To Page
67
JournalTitle
The Journal Of Marmara Social Research
Link To Document