کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10492566 940273 2016 6 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
National League against Cancer of Guatemala
ترجمه فارسی عنوان
لیگ ملی علیه سرطان گواتمالا
کلمات کلیدی
طبقه بندی هزینه، سیستم هزینه بر اساس فعالیت، خدمات بهداشتی،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
چکیده انگلیسی
This case introduces students to the conceptual framework of the Activity Based Costing (ABC) system applied to a health service organization. The case was written by documenting a real situation faced by the controller of the National League against Cancer in Guatemala (LNNCG). The controller wanted to improve the costing system of the various units of the League, but focuses on those of the surgical and hospitalization divisions. Even though both areas were separate costing centers, they shared some significant costs. The case allows for an in-depth discussion of cost classifications, cost drivers, allocating rates, and the managerial implications of developing a new costing system.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Business Research - Volume 69, Issue 9, September 2016, Pages 3886-3891
نویسندگان
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