Activity-based costing: a practical model for cost calculation in radiotherapy

Activity-based costing evaluation of [18F]-fludeoxyglucose production

“…decontamination fee). Moreover, this costing exercise shows policy makers also how the total cost is more and more affected by the QArelated activities [11,12,20,22]. The QC and QA (without the regulation fees) have a growing impact consuming altogether 24% of the total production costs.…”

“…There have still been only a few reports on implementations of ABC in health care [11,12,[19][20][21][22][23]. The current ABC approach provides a better insight in the different cost components of 18 F-FDG production, including the added costs for complying with regulatory requirements.…”

“…A high level of detail, however, unavoidably translates into a higher workload (and cost), not only during the development phase, but also in daily use. Different choices need to be made about the desired complexity to maintain the model practically manageable [11,12,22].…”

Cost and reimbursement analysis of selected hospital diagnoses via activity-based costing

“…Therefore, the need for some degree of caution exists in advocating the use of ABC in hospitals. Lievens et al [18], for example, argue that a potential drawback of ABC systems lies in the consumption of time and resources associated with developing and managing the implementation process. Everaert et al [11] claim that many managers who have tried to implement ABC in their organizations, including healthcare executives, have abandoned the attempt in the face of rising costs and irritation on the part of employees.…”

Identification and Prioritization of the Factors Affecting the Implementation of Activity-Based Costing with Analytic Hierarchy Process: Qaemshahr Municipality Case Study

“…(Kaplan, 1984) One of the new systems of costing whose various applications are expanding in service activities day by day is called Activity-Based Costing (ABC) system. Using appropriate methods, this system calculates the effects of changes in activities, complexities, diversity and the particular characteristics of each activity (Ross 2004, Lievens et al 2003. Now, according to the contents expressed about the importance of Activity-Based Costing system in public organizations for accountability and transparency of financial activities, this study seeks to identify and prioritize the factors affecting the deployment of ABC in Qaemshahr Municipality.…”