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-Expanded) identifier identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 41 Sayı: 2
  • Basım Tarihi: 2017
  • Doi Numarası: 10.1071/ah15046
  • Dergi Adı: AUSTRALIAN HEALTH REVIEW
  • Derginin Tarandığı İndeksler: Science Citation Index Expanded (SCI-EXPANDED), Social Sciences Citation Index (SSCI), Scopus
  • Sayfa Sayıları: ss.201-206
  • Çukurova Üniversitesi Adresli: Evet

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.