How to cite this paper
Dwivedi, R & Chakraborty, S. (2015). Development of an activity based costing model for a government hospital.Uncertain Supply Chain Management, 3(1), 27-42.
Refrences
Canby, J. (1995). Applying activity-based costing to healthcare settings.Healthcare Financial Management, 49(2), 50-56.
Cao, P., Toyabe, S-I., & Akazawa, K. (2006).Development of a practical costing method for hospitals.The Tohoku Journal of Experimental Medicine, 208(3), 213-224.
Cardinaels, E., Roodhooft, F., & Herck, G.V. (2004). Drivers of cost system development in hospitals: results of a survey. Health Policy, 69(2), 239-252.
Chan, Y-C.L. (1993). Improving hospital cost accounting with activity-based costing.Health Care Management Review, 18(1), 71-77.
Cinquini, L., Vitali, P.M., Pitzalis, A., & Campanale, C. (2009). Process view and cost management of a new surgery technique in hospital. Business Process Management Journal, 15(6), 895-919.
Cooper, R., & Kaplan, R.S. (1988). Measure costs right: make the right decision. Harvard Business Review, 66(5), 96-103.
Cooper, R., & Kaplan, R.S. (1991).Profit priorities from activity-based costing.Harvard Business Review, 69(3), 130-135.
Cooper, R., & Kaplan, R.S. (1992). Activity-based systems: measuring the costs of resource usage. Accounting Horizons, 6(3), 1-12.
Demeere, N., Stouthuysen, K., & Roodhooft, F. (2009). Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health Policy, 92(2-3), 296-304.
Devine, K., O’Clock, P., & Lyons, D. (2000). Health-care financial management in a changing environment.Journal of Business Research, 48(3), 183-191.
Dugel, P.U., & Tong, K.B. (2011).Development of an activity-based costing model to evaluate physician office practice profitability. Ophthalmology, 118(1), 203-208.
Edbrooke, D.L, Stevens, V.G., Hibbert, C.L., Mann, A.J., & Wilson, A.J. (1997). A new method of accurately identifying costs of individual patients in intensive care: the initial results. Intensive Care Medicine, 23(6), 645-650.
Goldberg, M.J., & Kosinski, L. (2011).Activity-based costing and management in a hospital-based GI unit.Clinical Gastroenterology and Hepatology, 9(11), 947-949.
Gonz?lez, M.E., Quesada, G., Mack, R., & Urrutia, I. (2005).Building an activity-based costing hospital model using quality function deployment and benchmarking.Benchmarking: An International Journal, 12(4), 310-329.
Gujral, S., Dongre, K., Bhindare, S., Subramanian, P.G., Narayan, H.K.V., Mahajan, A., Batura, R., Hingnekar, C., Chabbria, M., & Nair, C.N. (2010). Activity-based costing methodology as tool for costing in hematopathology laboratory.Indian Journal of Pathology and Microbiology, 53(1), 68-74.
Jerico, M.D.C., & Castilho, V. (2010).Cost management: the implementation of the activity-based costing method in central sterilizing services. Revista da Escola de Enfermagem da USP, 44(3), 734-741.
Lievens, Y., Bogaert, W.V.D., & Kesteloot, K. (2003). Activity-based costing: a practical model for cost calculation in radiotherapy. International Journal of Radiation Oncology Biology Physics, 57(2), 522-535.
Lin, B.Y-J., Chao, T-H., Yao, Y., Tu, S-M., Wu, C-C., Chern, J-Y., Chao, S-H., & Shaw, K-Y. (2007). How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?.Journal of Medical System, 31(2), 85-90.
Popesko, B. (2013). Specifics of the activity-based applications in hospital management.International Journal of Collaborative Research on Internal Medicine & Public Health, 5(3), 179-186.
Popesko, B., & Nov?k, P. (2011).Application of ABC method in hospital management.Proc.of 6th IASME/WSEAS International Conference on Economy and Management Transformation, France, 73-78.
Rajabi, A. (2008). The role of activity based costing (ABC) system in governmental hospital services in Iran. Iranian Red Crescent Medical Journal, 10(2), 89-94.
Rajabi, A., & Dabiri, A. (2012).Applying activity based costing (ABC) method to calculate cost price in hospital and remedy services. Iranian Journal of Public Health, 41(4), 100-107.
Ramsey, R. (1994). Activity-based costing for hospitals.Hospital and Health Services Administration, 39(3), 385-396.
Ridderstolpe, L., Johansson, A., Skau, T., Rutberg, H., & Ahlfeldt, H. (2002).Clinical process analysis and activity-based costing at a heart center.Journal of Medical Systems, 26(4), 309-322.
Shander, A., Hofmann, A., Ozawa, S., Theusinger, O.M., Gombotz, H., & Spahn, D.R. (2010).Activity-based costs of blood transfusions in surgical patients at four hospitals.Transfusion, 50, 753-765.
Udpa, S. (1996).Activity-based costing for hospitals.Health Care Management Review, 21(3), 83-96.
Cao, P., Toyabe, S-I., & Akazawa, K. (2006).Development of a practical costing method for hospitals.The Tohoku Journal of Experimental Medicine, 208(3), 213-224.
Cardinaels, E., Roodhooft, F., & Herck, G.V. (2004). Drivers of cost system development in hospitals: results of a survey. Health Policy, 69(2), 239-252.
Chan, Y-C.L. (1993). Improving hospital cost accounting with activity-based costing.Health Care Management Review, 18(1), 71-77.
Cinquini, L., Vitali, P.M., Pitzalis, A., & Campanale, C. (2009). Process view and cost management of a new surgery technique in hospital. Business Process Management Journal, 15(6), 895-919.
Cooper, R., & Kaplan, R.S. (1988). Measure costs right: make the right decision. Harvard Business Review, 66(5), 96-103.
Cooper, R., & Kaplan, R.S. (1991).Profit priorities from activity-based costing.Harvard Business Review, 69(3), 130-135.
Cooper, R., & Kaplan, R.S. (1992). Activity-based systems: measuring the costs of resource usage. Accounting Horizons, 6(3), 1-12.
Demeere, N., Stouthuysen, K., & Roodhooft, F. (2009). Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health Policy, 92(2-3), 296-304.
Devine, K., O’Clock, P., & Lyons, D. (2000). Health-care financial management in a changing environment.Journal of Business Research, 48(3), 183-191.
Dugel, P.U., & Tong, K.B. (2011).Development of an activity-based costing model to evaluate physician office practice profitability. Ophthalmology, 118(1), 203-208.
Edbrooke, D.L, Stevens, V.G., Hibbert, C.L., Mann, A.J., & Wilson, A.J. (1997). A new method of accurately identifying costs of individual patients in intensive care: the initial results. Intensive Care Medicine, 23(6), 645-650.
Goldberg, M.J., & Kosinski, L. (2011).Activity-based costing and management in a hospital-based GI unit.Clinical Gastroenterology and Hepatology, 9(11), 947-949.
Gonz?lez, M.E., Quesada, G., Mack, R., & Urrutia, I. (2005).Building an activity-based costing hospital model using quality function deployment and benchmarking.Benchmarking: An International Journal, 12(4), 310-329.
Gujral, S., Dongre, K., Bhindare, S., Subramanian, P.G., Narayan, H.K.V., Mahajan, A., Batura, R., Hingnekar, C., Chabbria, M., & Nair, C.N. (2010). Activity-based costing methodology as tool for costing in hematopathology laboratory.Indian Journal of Pathology and Microbiology, 53(1), 68-74.
Jerico, M.D.C., & Castilho, V. (2010).Cost management: the implementation of the activity-based costing method in central sterilizing services. Revista da Escola de Enfermagem da USP, 44(3), 734-741.
Lievens, Y., Bogaert, W.V.D., & Kesteloot, K. (2003). Activity-based costing: a practical model for cost calculation in radiotherapy. International Journal of Radiation Oncology Biology Physics, 57(2), 522-535.
Lin, B.Y-J., Chao, T-H., Yao, Y., Tu, S-M., Wu, C-C., Chern, J-Y., Chao, S-H., & Shaw, K-Y. (2007). How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?.Journal of Medical System, 31(2), 85-90.
Popesko, B. (2013). Specifics of the activity-based applications in hospital management.International Journal of Collaborative Research on Internal Medicine & Public Health, 5(3), 179-186.
Popesko, B., & Nov?k, P. (2011).Application of ABC method in hospital management.Proc.of 6th IASME/WSEAS International Conference on Economy and Management Transformation, France, 73-78.
Rajabi, A. (2008). The role of activity based costing (ABC) system in governmental hospital services in Iran. Iranian Red Crescent Medical Journal, 10(2), 89-94.
Rajabi, A., & Dabiri, A. (2012).Applying activity based costing (ABC) method to calculate cost price in hospital and remedy services. Iranian Journal of Public Health, 41(4), 100-107.
Ramsey, R. (1994). Activity-based costing for hospitals.Hospital and Health Services Administration, 39(3), 385-396.
Ridderstolpe, L., Johansson, A., Skau, T., Rutberg, H., & Ahlfeldt, H. (2002).Clinical process analysis and activity-based costing at a heart center.Journal of Medical Systems, 26(4), 309-322.
Shander, A., Hofmann, A., Ozawa, S., Theusinger, O.M., Gombotz, H., & Spahn, D.R. (2010).Activity-based costs of blood transfusions in surgical patients at four hospitals.Transfusion, 50, 753-765.
Udpa, S. (1996).Activity-based costing for hospitals.Health Care Management Review, 21(3), 83-96.