A COMPARATIVE REVIEW OF THE FUZZY ACTIVITY BASED COSTING AND TRADITIONAL ACTIVITY BASED COSTING MODEL IN HOSPITAL SERVICES

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NAMAZI MOHAMMAD; GHAFARI MOHAMMAD JAVAD; EBRAHIMZADE KARIZAKI MOHAMMAD

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:1 | Issue:4 Page(s): 1-14

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Information Journal Paper

Title

A COMPARATIVE REVIEW OF THE FUZZY ACTIVITY BASED COSTING AND TRADITIONAL ACTIVITY BASED COSTING MODEL IN HOSPITAL SERVICES

Author(s)

NAMAZI MOHAMMAD | GHAFARI MOHAMMAD JAVAD | EBRAHIMZADE KARIZAKI MOHAMMAD | Issue Writer Certificate

Keywords

EXPENSEQ1

UNCERTAINTYQ1

FUZZY NUMBERSQ2

HOSPITALQ2

FUZZY ACTIVITY BASED COSTINGQ2

Abstract

The purpose of this study is presenting a contemporary model via the fuzzy set theory to address deficiencies related to the estimated data in activity based costing systems. Consequently, in this research an attempt will be made to explore FUZZY NUMBERS to overcome the UNCERTAINTY and incorrectness of the cost data. This new system known as the "Fuzzy Activity Based Costing (FABC)" system is employed to calculate and compare the cost of services in diagnostic sections of the Mashhad Razavi HOSPITAL. The results of cost data, by employing Wilcoxon and Friedman nonparametric statistical tests with the confidence of %95, indicate that there is a significant difference between costs calculated by the ABC system and those by the FABC system in the preceding departments. Furthermore, based on the statistical tests conducted, there is a significant difference between costs calculated by each of the two models with the tariffs imposed by the government in the diagnostic sections. These results show that necessary corrections of the government tariffs should also be attempted.

Cites

DETERMINING THE PRICE OF SERVICES THE CARDIAC CARE UNITE WARD BY ACTIVITY-BASED COSTING

References

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APA: Copy

NAMAZI, MOHAMMAD, GHAFARI, MOHAMMAD JAVAD, & EBRAHIMZADE KARIZAKI, MOHAMMAD. (2013). A COMPARATIVE REVIEW OF THE FUZZY ACTIVITY BASED COSTING AND TRADITIONAL ACTIVITY BASED COSTING MODEL IN HOSPITAL SERVICES. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(4), 1-14. SID. https://sid.ir/paper/238017/en

Vancouver: Copy

NAMAZI MOHAMMAD, GHAFARI MOHAMMAD JAVAD, EBRAHIMZADE KARIZAKI MOHAMMAD. A COMPARATIVE REVIEW OF THE FUZZY ACTIVITY BASED COSTING AND TRADITIONAL ACTIVITY BASED COSTING MODEL IN HOSPITAL SERVICES. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;1(4):1-14. Available from: https://sid.ir/paper/238017/en

IEEE: Copy

MOHAMMAD NAMAZI, MOHAMMAD JAVAD GHAFARI, and MOHAMMAD EBRAHIMZADE KARIZAKI, “A COMPARATIVE REVIEW OF THE FUZZY ACTIVITY BASED COSTING AND TRADITIONAL ACTIVITY BASED COSTING MODEL IN HOSPITAL SERVICES,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 4, pp. 1–14, 2013, [Online]. Available: https://sid.ir/paper/238017/en

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