Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting


Ozyapici H., TANIŞ V. N.

AUSTRALIAN HEALTH REVIEW, cilt.41, sa.2, ss.201-206, 2017 (SCI İndekslerine Giren Dergi) identifier identifier identifier

  • Cilt numarası: 41 Konu: 2
  • Basım Tarihi: 2017
  • Doi Numarası: 10.1071/ah15046
  • Dergi Adı: AUSTRALIAN HEALTH REVIEW
  • Sayfa Sayıları: ss.201-206

Özet

Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting.