The Experts below are selected from a list of 35571 Experts worldwide ranked by ideXlab platform
Filip Roodhooft - One of the best experts on this subject based on the ideXlab platform.
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time driven activity based Costing for a library acquisition process a case study in a belgian university
Library Collections Acquisitions & Technical Services, 2010Co-Authors: Kristof Stouthuysen, Michael Swiggers, Annemie Reheul, Filip RoodhooftAbstract:Library managers are continuously urged to provide better library services at a lower cost. To cope with these cost pressures, library management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform time-driven Activity-Based Costing for a library acquisition process in a Belgian university and provide evidence of the benefits of such an analysis.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic’s departments and provide evidence of the benefits of such an analysis. © 2009 Elsevier Ireland Ltd. All rights reserved.
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time driven activity based Costing for inter library services a case study in a university
The Journal of Academic Librarianship, 2007Co-Authors: Eli Pernot, Filip Roodhooft, Alexandra Van Den AbbeeleAbstract:Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven Activity-Based Costing analysis of ILL and provide evidence of the benefits of such an analysis.
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a mathematical programming approach for procurement using activity based Costing
Journal of Business Finance & Accounting, 2000Co-Authors: Zeger Degraeve, Filip RoodhooftAbstract:Activity Based Costing and Management are important topics in today's management accounting literature. While there has been much attention paid in the Activity Based Costing literature to customer profitability analysis, process improvement and product design, there has been far less notice taken of purchasing. In this paper we develop an Activity Based Costing approach for the determination of procurement strategies. Vendor selection using an Activity Based Costing approach is choosing the combination of suppliers for a given product group that minimizes the total costs associated with the purchasing strategy. To this end we develop a mathematical programming model where decisions involve the selection of vendors and the determination of order quantities. The system computes the total cost of ownership, thereby increasing the objectivity in the selection process and giving the opportunity for various kinds of sensitivity analysis.
Chung Yee Lee - One of the best experts on this subject based on the ideXlab platform.
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strategic investment analysis using activity based Costing concepts and analytical hierarchy process techniques
International Journal of Production Research, 1996Co-Authors: Diana I Angelis, Chung Yee LeeAbstract:An increasing number of organizations are using Activity Based Costing (ABC) to gain insight into manufacturing activities and processes as well as product Costing. The natural logic of ABC can also be applied to strategic decisions. This paper presents a methodology that ties investment decisions to ABC concepts using the Analytical Hierarchy Process (AHP). By using AHP, both monetary and non-monetary benefits can be included in the analysis. First, the relationships between goals, activities, cost, and performance measures are developed, then they are combined to make two models: a cost impact model and a performance impact model. The final selection is made using a cost vs performance graph. The goal of the decision process is to evaluate investment alternatives based on their impact on activities and their contribution to organizational goals.
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implementation of an activity based Costing system in a small manufacturing company
International Journal of Production Research, 1996Co-Authors: A Bharara, Chung Yee LeeAbstract:This paper describes the implementation of an Activity-Based Costing (ABC) system in a small, high-technology medical device manufacturing company. We have made an attempt to discuss the problems faced in this endeavour and possible solutions to those problems. This paper demonstrates the benefits derived by implementation of an ABC system in a small manufacturing company. It is also shown that even for a small business producing a low volume of products, there is a possibility of distortions in the true product costs should traditional Costing methods be used. We believe that the methodology used can be applied in a wide range of industries with similar characteristics. We also believe that the methodology described can be used by mid-size and large companies. The only difference will be in the scope and complexity of the system.
Nathalie Demeere - One of the best experts on this subject based on the ideXlab platform.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic’s departments and provide evidence of the benefits of such an analysis. © 2009 Elsevier Ireland Ltd. All rights reserved.
Kristof Stouthuysen - One of the best experts on this subject based on the ideXlab platform.
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time driven activity based Costing for a library acquisition process a case study in a belgian university
Library Collections Acquisitions & Technical Services, 2010Co-Authors: Kristof Stouthuysen, Michael Swiggers, Annemie Reheul, Filip RoodhooftAbstract:Library managers are continuously urged to provide better library services at a lower cost. To cope with these cost pressures, library management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform time-driven Activity-Based Costing for a library acquisition process in a Belgian university and provide evidence of the benefits of such an analysis.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
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time driven activity based Costing in an outpatient clinic environment development relevance and managerial impact
Health Policy, 2009Co-Authors: Nathalie Demeere, Kristof Stouthuysen, Filip RoodhooftAbstract:Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven Activity-Based Costing of five outpatient clinic’s departments and provide evidence of the benefits of such an analysis. © 2009 Elsevier Ireland Ltd. All rights reserved.
Wen-hsien Tsai - One of the best experts on this subject based on the ideXlab platform.
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green activity based Costing production planning and scenario analysis for the aluminum alloy wheel industry under industry 4 0
Sustainability, 2019Co-Authors: Wen-hsien Tsai, Poyuan Chu, Hsiuli LeeAbstract:The industrial revolution has grown to the fourth generation, or so-called Industry 4.0. The literature on Industry 4.0 is quite extensive and involves many different dimensions; however, production costs under Industry 4.0 have seldom been discussed. On the other hand, environmental problems are increasingly serious nowadays. Activity-Based Costing is a mature accounting method that can easily trace direct and indirect product costs, based on activities, as well as trace the carbon tax to products, which may lead to different product combinations, in order to reduce environment problems. Thus, the purpose of this paper is to propose a green Activity-Based Costing production planning model under Industry 4.0. In order to make the paper more realistic, we suggest three models with five possible scenarios: normal and material cost fluctuation, material cost discount, and carbon tax with the related cost function. The Aluminum-Alloy Wheel industry was chosen as the illustrative industry to present the results. The model provides managers with a way to deal with the cost problem under Industry 4.0 and to be able to handle the environmental issues in making production decisions. This paper also provides suggestions for governments that have not considered carbon taxation.
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Integrating the Activity-Based Costing system and life-cycle assessment into green decision-making
International Journal of Production Research, 2014Co-Authors: Wen-hsien Tsai, Tsen-shu Tsaur, Yu-wei Chou, Jau-yang Liu, Jui-ling Hsu, Chu-lun HsiehAbstract:The main objective of this study is to develop a model for decision-making associated with the Activity-Based Costing (ABC) system within the life-cycle assessment (LCA) aspects for the electrical and electronic industry. In order to maximise a company’s profits and minimise environmental impact within limited constraints and resources, a mathematical programming model and green optimal manufacturing decisions have been proposed. Our findings provide insight into ‘green businesses’, and are beneficial in terms of environmental management in a competitive industry. The proposed programming model is put forward as a green management tool that provides enterprise advantages and niches, and reaches environmental sustainability goals.
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a product mix decision model using green manufacturing technologies under activity based Costing
Journal of Cleaner Production, 2013Co-Authors: Wen-hsien Tsai, Huichiao Chen, Junder Leu, Yaochung Chang, Thomas W LinAbstract:Abstract The purpose of this study is to assess how the integration of Activity-Based Costing (ABC) and the theory of constraints (TOC), as well as the application of a mixed-integer programming (MIP) model, can assist in making decisions about product-mix using green manufacturing technologies (GMTs). This study proposes a mathematical programming model to analyze the profitability of a product-mix decision based on the ABC and TOC, with the adoption of new GMTs. Using a numerical example from a metal component parts manufacturer in the automotive industry, the findings of this study provide insight into the value of mathematical programming approaches for GMTs investment and product-mix decision making based on ABC systems while simultaneously improving the value of green manufacturing technology investments.
