Activity-based costing for production learning

Andrade, M.C.; Filho, R.C. Pessanha; Espozel, A.M.; Maia, Luís Otávio Aleotti; Qassim, Raad Yahya

doi:10.1016/s0925-5273(97)00136-9

Cited by 35 publications

(23 citation statements)

References 10 publications

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“…According to Wodchis (1999), traditional costing techniques allocate costs to all units based on an average unit cost, or they pool indirect costs and allocate them to services, this in proportion to the volume of services or direct costs. Andrade (1999) states that ABC more precisely refl ects the costs of operations in a company; doing so in a more consistent manner than traditional methods. Therefore, it comes as no surprise that it has proven increasingly popular as an alternative to traditional costing.…”

Section: Interdisciplinary Approach To Economics and Sociologymentioning

confidence: 99%

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

Popesko¹,

Новак²,

Papadaki³

2015

Economics &Amp; Sociology

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Abstract. Th is paper focuses on issues relating to gauging profi tability under circumstances in Czech healthcare organizations. At present, the trend in healthcare management is for more frequent utilization of advanced economic and cost accounting tools. Th ese qualitatively improve the decision-making process in healthcare establishments, as well as aiding provision of accurate data on the cost and revenue of the outputs of hospital organizations, such as the various diagnoses and types of patients. Herein the authors present analysis of the profi tability of such patient and diagnose-types (DRG) in selected hospital departments of Czech regional hospital. Revenue from insurance payments is compared with costs calculated via the Activity-Based Costing method so as to discern more accurately the proceeds of a given DRG and patient. Th e results of the study highlighted crucial diff erences between the income generated by individual cost objects (i.e. patients and DRGs). Utilizing such information could greatly benefi t decision-making and enhance cost eff ectiveness of the hospital services. However, any healthcare establishment worldwide is strictly curtailed in this by the ethical standards it must uphold when making decisions on potentially raising profi tability. Th e fi nal part of the study discusses the fi ndings of the profi tability analysis performed by the authors in the given context of general healthcare organizations management.

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Section: Interdisciplinary Approach To Economics and Sociologymentioning

confidence: 99%

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

Popesko¹,

Новак²,

Papadaki³

2015

Economics &Amp; Sociology

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“…Andrade et al (1999) considered Activity Based Costing for learning. Anderson (2001) analyzed the impact of high market growth and learning on productivity and service quality, and Terwiesch and Bohn (2001) considered learning in production ramp-up.…”

Section: Literature Reviewmentioning

confidence: 99%

Quantifying the Technology Level of Production System for Technology Transfer

Yamane¹,

Takahashi²,

Hamada³

et al. 2011

Industrial Engineering and Management Systems

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“…Wodchis (1999) stated that traditional costing techniques allocate costs to all units based on an average unit cost, or they pool indirect costs and allocate them to services, this in proportion to the volume of services or direct costs. Andrade (1999) states that ABC more precisely reflects the costs of operations in a company; doing so in a more consistent manner than traditional methods. The biggest disadvantage presented in many studies is that traditional methods of cost accounting could over-or underestimate the costs of services, as overhead costs could vary with the complexity of delivering services and not due to the volume of services.…”

Section: Introductionmentioning

confidence: 99%

Profitability analysis of urban mass transport lines using activity-based costing method: An evidence from the Czech Republic

Popesko¹,

Zámečník²,

Kolková³

2016

Istrazivanja I Projektovanja Za Privredu

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The objective of this study is to present how could be Activity-Based Costing method used for the purpose of the profitability analysis of individual bus and trolleybus lines in an urban mass transport company which operates the land public transport inside the medium sized town in Czech Republic. Activity-Based Costing method had been used, in order to causal allocation of overhead costs to individual operations in order to measure the profitability of particular transport lines. The performed study showed the application process of the Activity-Based Costing and possible information outputs for an urban mass transport company as well as the limitations of the method use in the field of transportation services. The study also analyses the obstacles in effective data collection and processing which implementation team faced during the analysis. The primary limitation of the analysis, is similarly as in other studies, is the quality of the non-financial information which had to be obtained. Study discusses problems related with the fare system, which does not provide the information regarding the route taken by individual passenger. The study presents the how could be ABC method used for the decision making support in urban mass transport company and shows a real example of the ABC system information outputs.

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Activity-based costing for production learning

Cited by 35 publications

References 10 publications

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

Quantifying the Technology Level of Production System for Technology Transfer

Profitability analysis of urban mass transport lines using activity-based costing method: An evidence from the Czech Republic

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