Objective: In recent years, management accounting in higher education institutions has
undergone significant changes due to the various New Public Management (NPM) reforms …

Importance Administrative costs in the US health care system are an important component of
total health care spending, and a substantial proportion of these costs are attributable to …

Abstract Time-Driven Activity-Based Costing is a type of method which can describe as a
costing model that consider a time which known as inducer time. This method is providing …

Background The COVID-19 pandemic raised awareness of the need to better understand
where and how patient-level costs are incurred in health care organizations, as health …

Abstract By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current
economic reality due to distorted information about the profitability of their orders, products …

Purpose To evaluate time-driven activity-based costing (TDABC) in interventional radiology
for image-guided vascular malformation treatment as an example. Materials and Methods …

Nowadays, Academic libraries are required to provide high quality services despite their
limited budget. Library managers should rely on valid information to keep the library's …

Time-driven activity-based costing (TDABC) is a cost-accounting method to assess
operational costs at a process-specific level. The purpose of this review is to provide a …

Jumlah usaha konveksi di kota Bukittinggi semakin lama semakin berkurang karena
turunnya permintaan yang disebabkan oleh ketatnya persaingan dengan produk kompetitor …

This study aims to classify differences in the characteristics of the impact of implementing
ABC and TDABC in improving company performance. The method follows the Preferred …