Oashttamadea, Ressa and Manjas, Menkher and Yurniwati, Yurniwati (2007) Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method. In: Proceedings of the 1st EAI International Conference on Medical And Health Research, ICoMHER November 13-14th 2018, Padang, West Sumatera, Indonesia.
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Abstract
Activity-based costing (ABC) is an accounting method that identifies and assigns costs to overhead activities. It provides more accurate information about cost so that the hospital can boost its financial efficiency and efficacy as stated in their strategic planning. Laboratoryisoneofthebusiestunits
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:05 |
| Last Modified: | 17 Apr 2026 14:32 |
| URI: | http://eprints.eai.eu/id/eprint/22687 |
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