Data alone does not serve many useful purposes. Processed data, however, results in the creation of information and knowledge. In order to develop effective AI solutions, making objective, consistent, ...

This article examines the application of activity-based costing to hospitals using current health care practices and procedures such as diagnosisrelated groups, patient-activity systems, case ...

The Activity Based Costing (ABC) system, despite its spread in the developed countries and the recognition of its importance in the developing countries, is not adopted in the service industry in ...