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On the need and opportunities for improving costing and cost management in healthcare organizations
Capettini, Robert; Chow, Chee W.; McNamee, Alan H. - In: Managerial Finance 24 (1998) 1, pp. 46-59
Explains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to establish their view of the cost hierarchy and uses the information in a numerical example based on a radiology...
Persistent link: https://www.econbiz.de/10014940312
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Where have all the benefits gone? : cost allocation toward residential ratepayers in restructed electricity markets
Sautter, John A. - In: The electricity journal 20 (2007) 2, pp. 36-43
Persistent link: https://www.econbiz.de/10003449986
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Hospital cost shifting revisited : new evidence from the balanced budget act of 1997
Wu, Vivian Y. - In: International journal of health care finance and economics 10 (2010) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10003947804
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Electricity transmission cost allocation : a throwback to an earlier era in gas transmission
Makholm, Jeff D. - In: The electricity journal 20 (2007) 10, pp. 13-25
Persistent link: https://www.econbiz.de/10003681095
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Baggage fees and changes in airline ticket prices
Henrickson, Kevin E.; Scott, John - In: Pricing behaviour and non-price characteristics in the …, (pp. 177-192). 2012
Persistent link: https://www.econbiz.de/10009426218
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An analysis of the purposes of cost accounting in large U.S. cities
Mohr, Zachary T. - In: Public budgeting & finance 35 (2015) 1, pp. 95-115
Persistent link: https://www.econbiz.de/10011342892
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Using fuzzy set theory to help resolve governmental hospitals' health care decision conflicts
Bayou, Mohamed E.; Reinstein, Alan; Du, Xinyu; Arya, Avinash - In: Advances in management accounting : a research annual 24 (2014), pp. 163-187
Persistent link: https://www.econbiz.de/10010476862
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A note on an alternative cost allocation system for municipal service units
Bayou, Mohamed E. - In: Advances in management accounting : a research annual 17 (2009), pp. 317-346
Persistent link: https://www.econbiz.de/10003799323
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Outsourcing price decisions : evidence from US 9802 imports
Swenson, Deborah - 2005
Persistent link: https://www.econbiz.de/10002680652
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Survey of the use of highway cost allocation in road pricing decisions
Jones, Joseph; Nix, Fred P. - 1995
Persistent link: https://www.econbiz.de/10001624919