
A Comparative Study of Traditional Activity-based Costing and Time-driven Activity-based Costing at a University Hospital in South Korea
Author(s) -
KeunHyo Yook,
Sung-Wook Yi,
Ilwoon Kim,
George Daverio
Publication year - 2019
Publication title -
research journal of finance and accounting
Language(s) - English
Resource type - Journals
ISSN - 2222-1697
DOI - 10.7176/rjfa/10-10-01
Subject(s) - activity based costing , profitability index , operations management , cost driver , business , outsourcing , cost accounting , health care , computer science , medicine , medical emergency , operations research , marketing , accounting , economics , engineering , finance , economic growth