How to cite this paper
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.
Refrences
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Thungjaroenkul, P., Cummings, G. G., & Embleton, A. (2007). The impact of nurse staffing on hospi-tal costs and patient length of stay: a systematic review. Nursing Economics, 25(5), 255.
WHO (2006). Health workers: a global profile, p. 7, retrieved July 20th, 2018 from http://www.who.int/whr/2006/06_chap1_en.pdf
Wilkinson, J. (2013). Activity-based Costing (ABC) vs. Traditional Costing, retrieved June 26th, 2018 from https://strategiccfo.com/activity-based-costing-abc-vs-traditional-costing/
Akscin, J., Barr, T. R., & Towle, E. L. (2007). Benchmarking practice operations: Results from a sur-vey of office-based oncology practices. Journal of Oncology Practice, 3(1), 9-12.
Celik, M., & Dogan, E. (2011). A theoretical approach to the science of management. International Journal of Humanities and Social Science, 1(3), 66-69.
Chea, A. (2011). Activity-based costing system in the service sector: A strategic approach for enhanc-ing managerial decision making and competitiveness. International Journal of Business and Man-agement, 6(11), 3.
Cooper, R. (1987). The two-stage procedure in cost accounting-part one. Journal of Cost Manage-ment, 1(2), 43-51.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard business re-view, 69(3), 130-135.
Direct costs, Business dictionary, retrieved June 26th, 2018 from http://www.businessdictionary.com/definition/direct-cost.html
Edwards, S. (2008). Activity Based Costing, CIMA, retrieved June 27th, 2018 from http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf
Fayol (1949). General And Industrial Management, Sir Isaac Pitman &Sons Ltd, London, pp. 3-7, (Original work published 1916), retrieved July 2nd, from https://archive.org/details/in.ernet.dli.2015.13518
Full-time equivalent (FTE), Business Dictionary, retrieved June 25th, 2018 from http://www.businessdictionary.com/definition/full-time-equivalent-FTE.html
Gervais, M., Levant, Y., & Ducrocq, C. (2010). Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study. Journal of Applied Management Accounting Research, 8(2), 1-20
Gosselin, M. (2006). A review of activity-based costing: technique, implementation, and consequenc-es. Handbooks of management accounting research, 2, 641-671.
Health Authority Abu Dhabi (2016), Health Statistics 2015, p. 28, retrieved on June 17, 2018 from https://www.haad.ae/HAAD/LinkClick.aspx?fileticket=gzx_WUkD27Y%3d&tabid=1516
Indirect costs. Business dictionary, retrieved June 28th, 2018 from http://www.businessdictionary.com/definition/indirect-cost.html
International Council of Nurses (2015). Nurses: A Force for Change Care Effective, Cost Effective, p. 1, retrieved June 17, 2018 from https://www.mzcr.cz/Soubor.ashx?souborID=23018.../pdf...pdf
Javid, M., Hadian, M., Ghaderi, H., Ghaffari, S., & Salehi, M. (2016). Application of the activity-based costing method for unit-cost calculation in a hospital. Global Journal of Health Science, 8(1), 165.
Kaplan, R. S., & Anderson, S. A. (2003). Time-driven activity-based costing. http://dx.doi.org/10.2139/ssrn.485443
Kaplan, R. S., & Anderson, S. R. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press.
Kazemi, Z., & Zadeh, H. A. (2015). Activity based Costing: A Practical Model for Cost Price Calcu-lation in Hospitals. Indian Journal of Science and Technology, 8(27), 1-6.
Keel, G., Savage, C., Rafiq, M., & Mazzocato, P. (2017). Time-driven activity-based costing in health care: A systematic review of the literature. Health Policy, 121(7), 755-763.
Mokyr, J. (1998). The second industrial revolution, 1870-1914. Storia dell’economia Mondiale, 219-45.
Orient Point Consulting LLC (2016). FTE Definition, calculation, and analysis, retrieved June 25th, 2018 from http://www.orientpoint.com/FTE.htm
Patrick, M. (2014). Analyzing hospital expenses: Breaking down the important costs, retrieved June 23rd, 2018 from http://marketrealist.com/2014/11/analyzing-hospital-expenses/
Porter, M., & Lee, T. H. (2013). The strategy that will fix health care, Harvard business review, re-trieved from https://hbr.org/2013/10/the-strategy-that-will-fix-health-care
Salz, P., Buisman, E., Malvarosa, L., Daures, F., Andersen, J. L., Andersen, K. N., ... & Curtis, H. (2005). Calculation of labour including FTE (full-time equivalent) in fisheries. FISH/2005/14.
Spetz, J., Donaldson, N., Aydin, C., & Brown, D. S. (2008). How many nurses per patient? Meas-urements of nurse staffing in health services research. Health Services Research, 43(5p1), 1674-1692.
State of West Australia Department of Health (2017). Nursing Hours per Patient Day: an overview, retrieved June 20th, 2018 from https://ww2.health.wa.gov.au/Articles/N_R/Nursing-hours-per-patient-day
Taylor, F. W. (1913). The principles of scientific management, Harper & Brothers publishers, New York & London, retrieved from https://ia800502.us.archive.org/13/items/principlesofscie1911tayl/principlesofscie1911tayl.pdf
Thomas, J. M. & Wise, S. H. (2015). 2016 Global Healthcare Outlook, the Carlyle Group, p. 1, re-trieved June 17, 2018 from https://www.carlyle.com/sites/default/files/market-commentary/october_2015_-_global_health_care_investment_outlook.pdf
Thungjaroenkul, P., Cummings, G. G., & Embleton, A. (2007). The impact of nurse staffing on hospi-tal costs and patient length of stay: a systematic review. Nursing Economics, 25(5), 255.
WHO (2006). Health workers: a global profile, p. 7, retrieved July 20th, 2018 from http://www.who.int/whr/2006/06_chap1_en.pdf
Wilkinson, J. (2013). Activity-based Costing (ABC) vs. Traditional Costing, retrieved June 26th, 2018 from https://strategiccfo.com/activity-based-costing-abc-vs-traditional-costing/