Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures

2021 ◽  
Author(s):  
Ana Paula Beck Etges ◽  
Luciane Nascimento Cruz ◽  
Rosane Schlatter ◽  
Jeruza Neyeloff ◽  
Ricardo Bertoglio Cardoso ◽  
...  
Keyword(s):  
Activity Based Costing ◽  
Coronary Procedures ◽  
Increase Efficiency

Utilizing Time-Driven Activity-Based Costing to Increase Efficiency in Ultrasound-Guided Breast Biopsy Practice

2020 ◽  
Vol 17 (1) ◽  
pp. 131-136 ◽  
Author(s):  
Sadia Choudhery ◽  
Jessica A. Stellmaker ◽  
Amber L. Hanson ◽  
Jaysen Ness ◽  
Linda Chida ◽  
...  
Keyword(s):  
Breast Biopsy ◽  
Activity Based Costing ◽  
Ultrasound Guided ◽  
Increase Efficiency

Managing for Operational Efficiency Using Activity Based Costing

1996 ◽  
Vol 13 (1) ◽  
pp. 73-88
Author(s):  
James D. Cashell ◽  
Anthony H. Presutti
Keyword(s):  
Operational Efficiency ◽  
Activity Based Costing

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

Activity-Based Costing in Complex and Dynamic Environments

Controlling ◽  
2004 ◽  
Vol 16 (11) ◽  
pp. 597-602 ◽  
Author(s):  
Werner Bruggeman ◽  
Kris Moreels
Keyword(s):  
Dynamic Environments ◽  
Activity Based Costing

Downsizing – the Future of Interventional Cardiology

2012 ◽  
Vol 7 (1) ◽  
pp. 28
Author(s):  
Giovanni Amoroso ◽  
Keyword(s):  
Contrast Agent ◽  
Vascular Complications ◽  
Cost Savings ◽  
Length Of Hospital Stay ◽  
Interventional Cardiology ◽  
Coronary Intervention ◽  
Transradial Approach ◽  
Technical Developments ◽  
Coronary Procedures ◽  
Angiographic Image

The concept of downsized catheters (i.e., using catheters smaller than 6 French) for invasive coronary procedures, such as diagnostic cardiac catheterisation and percutaneous coronary intervention, has been developing over the years, particularly as a result of the rise of the transradial approach. Recent advances have allowed the use of smaller and sheathless catheters, which confer a number of advantages – such as fewer vascular complications, reduced use of contrast agent and reduced haemostasis – thus increasing patient safety and comfort and allowing more rapid patient mobilisation. Reductions in patient complications, number and length of hospital stay, and amount of contrast agent used can also lead to cost savings. While the use of smaller catheters has been hindered in the past because of poor angiographic image quality, new automated contrast injectors have helped overcome this limitation. There is a need to make interventional cardiologists worldwide more aware of the benefits of downsizing, in the light of the latest technical developments and the increased use of transradial approach.

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