Evaluating the performance of the time-driven activity-based costing pattern compared to the traditional costing pattern of e-health services مقالة

عنوان اصلی: ارزیابی کارکرد الگوی هزینه یابی فعالیت های زمان‌گرا در مقایسه با الگوی هزینه‌یابی سنتی خدمات سلامت الکترونیک

مطالعات مدیریت راهبردی تابستان 1396 - شماره 30 التصنيف: العلمية - البحثية/ISC (‎17 صفحة - من 109 إلی 125 )

الکلمات المفتاحية: Costing E health services Time Driven Activity Based Costing ABC Activity Based Costing TDABC Cost

خلاصة:

In recent years, studies on costing patterns have revealed existing deficiencies in these patterns and led to efforts to improve them. However, due to the importance of the subject, total cost, and the advantage that identifying it has in the planning and grading of organizations, this research attempts to evaluate the role of time-driven activity-based costing compared to traditional costing models in the Barakat Tel service company. In terms of objective, application, and data analysis, the present research is descriptive of a correlational type. The statistical population of this research considers the call center of Barakat Tel company as the case study. For data collection, the company's documents and financial records were utilized, and finally, by calculating the cost using the TDABC model and its current traditional procedure, the Student's t-test was used to compare the two samples. The results showed that the time-driven activity-based costing model is more efficient than the traditional model for calculating the cost of services in Barakat Tel company; also, this method can be used by managers to identify capacities and unused costs in line with various goals.

ملخص الجهاز:

Evaluating the performance of the Time-Driven Activity-Based Costing pattern compared to the traditional costing pattern in e-health services Hassan Makhmali* , Ameneh Sohrabi** , Elham Moghaddamania*** , Maryam Behifar**** Abstract In recent years, studies on costing patterns have revealed existing deficiencies in these patterns and led to efforts to improve them. Nevertheless, due to the importance of the subject, the cost price, and the advantage that identifying it has in the planning and grading of organizations, this research attempts to evaluate the functional role of time-driven activity-based costing compared to traditional costing models in the Barakat Tel service company. The results showed that the time-driven activity-based costing model is more efficient for calculating the cost of services in Barakat Tel company compared to the traditional model; also, this method can be used by managers to identify capacities and unused costs in line with various goals . In the stages of evolution and formation of the Activity-Based Costing system, two general perspectives have been proposed regarding this system to provide the desired and required information for managers in decision-making. First, to calculate the total cost of products and services, information was obtained by referring to the accounting unit and reviewing books and documents, and then, in order to identify main and secondary activities and collect data, scientific interviews were conducted with managers, supervisors, and users of various units. Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness, International Journal of Business Management, 6(11): 3-10.

استلام ملف الإرجاع :
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