How to cite this paper
Tuong, H., Thuy, L & Nam, D. (2020). Determinants influencing cost system in Vietnam’s public hospitals.Accounting, 6(5), 727-736.
Refrences
Abdullah, A., & Senan, N. (2019). The complementary association between value chain analysis and target costing system to strengthen the competitiveness: An applied study on Saudi manufacturing companies in Al-Kharj. Management Science Letters, 9(10), 1543-1552.
Amiri, N., & Khmidi, S. (2019). Implementing Time-Driven Activity-Based Costing (TDABC) in out-patient nursing department: A case from UAE. Management Science Letters, 9(3), 365-380.
Bjornenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management
Accounting Research, 8, 3-17.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.
Cooper, R. (1988). The rise of Activity-based costing: when do I need an activity-based costing system. The Journal of Cost Management, Fall, 41-48.
Estrin, T., Ksntor, J., Albers, D. (1994). Is ABC suitable for your company? Management
Accounting, April, 40-45.
Gapenski, L. C., & Reiter, K. L. (2016). Health-care Finance: An Introduction to Accounting and Financial Management. 6th ed., Chicago, IL: Health Administration Press.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost accounting: A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Ittner, C. D., Larcker, D. F., & Meyer, M. W. (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review, 78(3), 725-758.
Jackson, T. (2001). Using computerized patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies. Health Policy, 56, 149-163.
Kaplan, R. S., & Anderson, S. R. (2003). Time-driven activity-based costing. Available at SSRN 485443.
Kaplan, R. S., & Anderson, S. R. (2007). The innovation of time-driven activity-based costing. Journal of Cost Management, 21(2), 5-15.
Kaplan, R. S., & Cooper, R. (1998). Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Cambridge, MA: Harvard Business Press.
Kaplan, R. S., & Porter, M. E. (2011). The big idea: How to solve the cost crisis in health care. Harvard Business Review, 89(9), 46-52.
Kerschner, M., & Loper, E. (1987). Enhancing cost accounting efforts by improving existing information sources. Topics in Health Care Financing, 13(4), 10-19.
Krumwiede, K. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239-277.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
McGowan, A. S. (1998). Perceived benefits of ABCM implementation. Accounting Horizons, 12(1), 31.
Paulus, A., Van Raak, A., & Keijzer, F. (2002). Core articles: ABC: The pathway to comparison of the costs of integrated care. Public Money and Management, 22(3), 25-32.
Shields, M. (1995). An empirical Analysis of firms' implementation experiences with activity
based costing. Journal of Management Accounting Research, 7, 148-167.
Velmurugan, M. S. (2010). The success and failure of activity-based costing systems. Journal of Performance Management, 23(2), 1-32.
Amiri, N., & Khmidi, S. (2019). Implementing Time-Driven Activity-Based Costing (TDABC) in out-patient nursing department: A case from UAE. Management Science Letters, 9(3), 365-380.
Bjornenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management
Accounting Research, 8, 3-17.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.
Cooper, R. (1988). The rise of Activity-based costing: when do I need an activity-based costing system. The Journal of Cost Management, Fall, 41-48.
Estrin, T., Ksntor, J., Albers, D. (1994). Is ABC suitable for your company? Management
Accounting, April, 40-45.
Gapenski, L. C., & Reiter, K. L. (2016). Health-care Finance: An Introduction to Accounting and Financial Management. 6th ed., Chicago, IL: Health Administration Press.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost accounting: A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Ittner, C. D., Larcker, D. F., & Meyer, M. W. (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review, 78(3), 725-758.
Jackson, T. (2001). Using computerized patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies. Health Policy, 56, 149-163.
Kaplan, R. S., & Anderson, S. R. (2003). Time-driven activity-based costing. Available at SSRN 485443.
Kaplan, R. S., & Anderson, S. R. (2007). The innovation of time-driven activity-based costing. Journal of Cost Management, 21(2), 5-15.
Kaplan, R. S., & Cooper, R. (1998). Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Cambridge, MA: Harvard Business Press.
Kaplan, R. S., & Porter, M. E. (2011). The big idea: How to solve the cost crisis in health care. Harvard Business Review, 89(9), 46-52.
Kerschner, M., & Loper, E. (1987). Enhancing cost accounting efforts by improving existing information sources. Topics in Health Care Financing, 13(4), 10-19.
Krumwiede, K. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10, 239-277.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
McGowan, A. S. (1998). Perceived benefits of ABCM implementation. Accounting Horizons, 12(1), 31.
Paulus, A., Van Raak, A., & Keijzer, F. (2002). Core articles: ABC: The pathway to comparison of the costs of integrated care. Public Money and Management, 22(3), 25-32.
Shields, M. (1995). An empirical Analysis of firms' implementation experiences with activity
based costing. Journal of Management Accounting Research, 7, 148-167.
Velmurugan, M. S. (2010). The success and failure of activity-based costing systems. Journal of Performance Management, 23(2), 1-32.