ارزیابی کارکرد الگوی هزینه‌یابی فعالیت‌های زمان‌گرا در مقایسه با الگوی هزینه‌یابی سنتی خدمات سلامت الکترونیک

نوع مقاله: علمی - پژوهشی

نویسندگان

1 دانشگاه پیام نور تهران غرب

2 دانشگاه پیام نور واحد شهر ری.

3 دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران.

چکیده

در سال‌­های اخیر مطالعه در مورد الگوهای هزینه‌­یابی، موجب آشکارشدن کمبودهای موجود در این الگو‌ها و تلاش جهت بهبود آن‌ها شده است. با این وجود، به علت اهمیت موضوع، بهای تمام­ شده و مزیتی که شناسایی آن در برنامه‌ریزی و درجه‌بندی سازمان‌ها دارد، در این پژوهش سعی شده است که نقش کارکرد هزینه‌یابی بر مبنای فعالیت زمان‌گرا در مقایسه با مدل‌های سنتی هزینه‌­یابی در شرکت‌ خدماتی برکت تل ارزیابی شود. پژوهش حاضر از لحاظ هدف، کاربردی و تحلیل داده‌ها توصیفی از نوع همبستگی است. جامعه آماری این پژوهش مرکز تماس شرکت برکت تل به ­عنوان نمونه موردمطالعه درنظر گرفته شده است. برای گردآوری داده‌ها از اسناد و دفاتر مالی شرکت بهره گرفته شد و در نهایت با محاسبه هزینه توسط مدل TDABC و روال جاری سنتی آن، از آزمون آماری تی ـ استیودنت جهت مقایسه دو نمونه استفاده شد. نتایج نشان داد که مدل هزینه­‌یابی بر مبنای فعالیت زمان‌گرا جهت محاسبه بهای تمام ­شده خدمات در شرکت برکت تل نسبت به مدل سنتی کارا‌تر است؛ همچنین این روش می‌تواند توسط مدیران برای شناسایی ظرفیت‌ها و هزینه‌های بلااستفاده در راستای اهداف گوناگون به­کار گرفته شود.


 

کلیدواژه‌ها


عنوان مقاله [English]

Assessment of the Function of Time Driven Activity-Based Costing (TDABC) Pattern Compared to Traditional Costing in eHealth Services

نویسندگان [English]

  • Hassan Makhmali 1
  • Ameneh Sohrabi 2
  • Elham Moghadamnia 3
  • Maryam Behifar 3
1 Payam Noor University, Economics Department, College of Tehran-West
2 Payam Noor University, College of Shahre Rey.
3 Islamic Azad University, Tehran Branch.
چکیده [English]

     In recent years the study of various costing pattern, led to revealing deficiencies for that and trying to improve them. However, because of the importance of cost and the advantage that recognizing it has in planning and rating of organizations, in this research has been tried to assessment of function of Time Driven Activity Based Costing (TDABC) pattern, compared to the classical costing in particular ABC, in service companies. This paper has an applied purpose and the analysis is descriptive by using correlation method. Financial records and documents were used to the collecting the data and finally the costs calculated by TDABC model and current model, then Student's t-test were used to compare the two samples. The results indicated that TDABC was more efficient than the classic costing, which used at Barakatel Company, for calculating the services' costs. This method can also apply by managers to finding out the idle capacities and costs for different purposes.

کلیدواژه‌ها [English]

  • Costing
  • Time Driven Activity - Based Costing
  • Health care services

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