Objectives Progress towards universal health coverage (UHC) requires evidence-based
policy including good quality cost data systems. Establishing these systems can be complex …

Background Low-and middle-income countries need to sustain efficiency and equity in
health financing on their way to universal health care coverage. However, systems meant to …

Parcel lockers offer a service for last-mile delivery in urban logistics. To price this service, we
identified its values to consignees not at receiving sites and to couriers when delivering …

Objectives Reimbursement rates in national health insurance schemes are frequently
weighted to account for differences in the costs of service provision. To determine weights …

Background The objective is to examine hospital cost accounts to understand the foundation
upon which healthcare decisions are based. More specifically, the aim is to add insights to …

We use time-driven activity-based costing (TDABC) to estimate the cost of radiation
treatments at the national level. Although TDABC has mostly been applied at the hospital …

The managers of healthcare organizations need the information to confront COVID-19. The
aim of this research is to analyze the role of the management accounting system of Iranian …

Background The costing method used can change the results of economic evaluations.
Choosing the appropriate method to assess the cost of organ recovery is an issue of …

Objectives We sought to analyze the economic cost of a decade of dental hospital
admissions in W estern A ustralian children under the age of 15 years and to identify socio …

Analyses of the practical relevance of costing methods are based on a narrow range of
evaluative factors, progressively distancing themselves from the technical essence of these …