Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services

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Makhmali Hassan; Sohrabi Ameneh; Moghadamnia Elham; Behifar Maryam

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Title

Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services

Author(s)

Makhmali Hassan | Sohrabi Ameneh | Moghadamnia Elham | Behifar Maryam | Issue Writer Certificate

Keywords

CostingQ2

Time Driven Activity-Based CostingQ1

Health Care ServicesQ1

Abstract

In recent years the study of various Costing pattern, led to revealing deficiencies for that and trying to improve them. However, because of the importance of cost and the advantage that recognizing it has in planning and rating of organizations, in this research has been tried to assessment of function of Time Driven Activity Based Costing (TDABC) pattern, compared to the classical Costing in particular ABC, in service companies. This paper has an applied purpose and the analysis is descriptive by using correlation method. Financial records and documents were used to the collecting the data and finally the costs calculated by TDABC model and current model, then Student's t-test were used to compare the two samples. The results indicated that TDABC was more efficient than the classic Costing, which used at Barakatel Company, for calculating the services' costs. This method can also apply by managers to finding out the idle capacities and costs for different purposes.

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APA: Copy

Makhmali, Hassan, Sohrabi, Ameneh, Moghadamnia, Elham, & Behifar, Maryam. (2017). Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services. JOURNAL OF STRATEGIC MANAGEMENT STUDIES, 8(30 ), 109-125. SID. https://sid.ir/paper/181496/en

Vancouver: Copy

Makhmali Hassan, Sohrabi Ameneh, Moghadamnia Elham, Behifar Maryam. Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services. JOURNAL OF STRATEGIC MANAGEMENT STUDIES[Internet]. 2017;8(30 ):109-125. Available from: https://sid.ir/paper/181496/en

IEEE: Copy

Hassan Makhmali, Ameneh Sohrabi, Elham Moghadamnia, and Maryam Behifar, “Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services,” JOURNAL OF STRATEGIC MANAGEMENT STUDIES, vol. 8, no. 30 , pp. 109–125, 2017, [Online]. Available: https://sid.ir/paper/181496/en

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