Cost Allocation

This study evaluates the accuracy of costs derived from the ratio of costs to charges (RCCs), using costs based on relative value units (RVUs) as the "gold standard." We found that RCC-calculated costs were not a good basis for determining the costs of individual patients. However, when examining average costs per diagnosis-related group (DRG), RCCs performed better. For almost 70% of the DRGs, average RCC-calculated costs were within 10% of average RVU-calculated costs. RCCs were even more reliable for comparing the relative cost of patients in a DRG in one hospital to the average cost of patients in that DRG in a group of hospitals. Charges, or an overall hospital RCC (as opposed to the departmental RCCs we used in most of our analyses), were not a good basis for determining relative hospital costs.

This report provides an assessment of the feasibility of consolidation of public safety dispatch for three scenarios or combinations of entities in Ashland County, Ohio and Wayne County, Ohio, including the cities of Ashland and Wooster. The report describes the methodology used to assess the feasibility and provides an overview of four case studies of consolidated dispatch centers in Ohio.

Web services enable the commoditization of computer code components for distributed system execution in cross-organizational platforms via the Internet. At any point in time, the state of a set of composite applications and the web services they are consuming constitutes an instance of a new type of dynamic software supply chain. Proper management of what we refer to as this

Bu çalışmanın amacı, inşaat işletmelerinde birden fazla işin yapılması durumunda ortaya çı-kan müşterek genel giderlerin dağıtımında kar-şılaşılan sorunları belirlemek, vergisel yaklaşım-lardan kaynaklanan yanlışlıkları ortaya koymak ve maliyet dağıtımı ile ilgili sorunların çözümü ile ilgili öneriler sunmaktır. Türk vergi kanunları, yılla-ra yaygın inşaat taahhüt ve onarım işletmelerinin inşaat ve taahhüt işi ile birlikte farklı faaliyetleri de aynı zamanda yürütmesi durumunda ortaya çıkan müşterek genel giderlerin dağıtımında taahhüt iş-leri için " maliyeti " diğer işler için ise " geliri " dağı-tım ölçüsü olarak kullanmayı öngörmektedir. Bu yaklaşım, kullanılan kaynakların maliyetinin işlere yanlış dağıtılmasına, kârlılığının gerçeği yansıtma-masına ve yönetsel açıdan yanlış kararlar alın-masına neden olmaktadır. Bu sorunları gidermek

The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches of cost drivers, and new insights from applying cost modeling techniques from the Activity-Based Costing method (ABC). The article looks at the typology, criteria for selection of cost drivers and

The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches of cost drivers, and new insights from applying cost modeling techniques from the Activity-Based Costing method (ABC). The article looks at the typology, criteria for selection of cost drivers and their benefits. The cost allocation method is also presented with specific steps corresponding to the ABC calculation method. In the end, the authors conclusions on the benefits of cost drivers are presented.

Tuberculosis (TB) has recently re-emerged as a major public health problem in Thailand. As a consequence of the HIV epidemic in the country, the TB burden has been rising in terms of both morbidity, and mortality which have tremendous socioeconomic impact. However, a study of the cost of various anti-TB drugs in Thailand has never been conducted. A specific aim of this study was to compare the total provider costs of delivering services to different types of TB patient in four zonal TB centers located in the east, northeast, north, and south of Thailand. This aim was accomplished by calculating the unit costs of TB treatment services at these TB centers during the year 1996-1997. All units of the zonal TB centers were classified into 5 cost-center categories: treatment units, laboratory units, radiology units, pharmaceutical units, and administrative/supportive units. The results showed that the average total provider cost of multidrug resistant TB (MDR TB) patients was 89,735.49 ba...

Objective: Prevalence of obesity and related diseases has increased in Ghana. Dietitians have essential skills to prevent and manage dietary diseases. However, little is known about dietetic practice in Ghana. This paper describes the history and current state of dietetics prac-tice in Ghana. Methods: A questionnaire was administered to 13 die-titians and six dietetic interns in February 2012. The questionnaire collected data on perceptions about die-tetics practice, career progression, and challenges in dietetics practice in Ghana. Key informant interviews (KII) on history of dietetics in Ghana were also held with four retired dietitians, and two dietetics educators. Additional KII were conducted with the Chief dietitian, two officers of the Ghana Dietetic Association, and