Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field

The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems wi...

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Bibliographic Details
Main Authors: Angels Niñerola, Ana-Beatriz Hernández-Lara, Maria-Victoria Sánchez-Rebull
Format: Article
Language:English
Published: MDPI AG 2021-08-01
Series:Healthcare
Subjects:
Online Access:https://www.mdpi.com/2227-9032/9/9/1113