作业成本法
政府(语言学)
成本会计
医疗保健
成本估算
订单(交换)
升级
运营管理
服务(商务)
计算机科学
估计
业务
成本中心
风险分析(工程)
运筹学
会计
工程类
财务
经济
营销
经济增长
系统工程
语言学
哲学
操作系统
作者
Himani Goel,P. K. Srivastava,Chinmay Garg,Ajay Gupta
标识
DOI:10.1109/iadcc.2014.6779288
摘要
This paper introduces the Cost Estimation Tool (CET). CET is a costing system used for tracking and analyzing the expenditure incurred by any organization under various departments using step down allocation and apportion technique. The overall aim of the CET is to estimate the cost of all the cost centers in any organization, to guide policy and efficient management of resources for improved services. The purpose of the current effort was to upgrade the accounting practices in the organization by introducing step-down method of apportioning. Here a case study of government Hospital is considered where patient is provided Healthcare services free of cost. But it would be exciting for Healthcare Manager of government Hospital to know the actual cost incurred for patient services. The ultimate objective of costing is to arrive at the cost of every unit, service, procedure, patient wise expenditure and compare the budgeted performance expectations in order to identify problem areas that require immediate attention.
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