Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children

INTRODUCTION: Activity-based costing (ABC) is a method to estimate costs by time motion activity. All activities run in the program were evaluated. OBJECTIVE: The objective of this study is to estimate costs of all activities in Community-based rehabilitation (CBR) program for disabled children...

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Main Authors:	Hasan, Haliza, Syed Junid, Syed Mohamed Al Junid, Wan Puteh, Sharifah Ezat, Abdul Aziz, Aznidah Firzah, Muhammad Nur, Amrizal, Mohd Nordin, Nor Azlin, Jaafar, Nurul Anisah
Format:	Article
Language:	English
Published:	Prince of Songkla University 2017
Subjects:	H Social Sciences (General) H96 Public policy (General), Policy sciences RA Public aspects of medicine RA643 Public Health. Hygiene. Preventive Medicine - Communicable Diseases and Public Health
Online Access:	http://irep.iium.edu.my/72353/ http://irep.iium.edu.my/72353/ http://irep.iium.edu.my/72353/7/72353%20Implementation%20of%20an%20Activity-Based%20Costing.pdf

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spelling	iium-723532019-05-27T02:13:39Z http://irep.iium.edu.my/72353/ Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children Hasan, Haliza Syed Junid, Syed Mohamed Al Junid Wan Puteh, Sharifah Ezat Abdul Aziz, Aznidah Firzah Muhammad Nur, Amrizal Mohd Nordin, Nor Azlin Jaafar, Nurul Anisah H Social Sciences (General) H96 Public policy (General), Policy sciences RA Public aspects of medicine RA643 Public Health. Hygiene. Preventive Medicine - Communicable Diseases and Public Health INTRODUCTION: Activity-based costing (ABC) is a method to estimate costs by time motion activity. All activities run in the program were evaluated. OBJECTIVE: The objective of this study is to estimate costs of all activities in Community-based rehabilitation (CBR) program for disabled children. METHODOLOGY: Time motion study was conducted from March 2015 to April 2016 to determine time taken for each activity run by the assigned staff. A costing form was used to impute cost of CBR activities. The total annual gross income of assigned staff was divided by 22days/month, then 6 hours or 8 hours to calculate cost per minute for each activity. RESULTS: The results showed that, total cost for CBR activities in 12 months program was RM 39,408,009 with mean RM 218,933 (range: RM 0 – RM 977,675). The highest cost of routine CBR activity is fardhu ain with mean of RM 72,036 (range: RM 0 – RM62, 8363) and the lowest mean cost of CBR routine activity is RM 491 (range: RM 0 – RM 1,745). The highest mean cost for support team activities is medical team with mean of RM 1,336 (range: RM 0 – RM 3,225) and the lowest mean cost is an assessor panel from department of education RM 3 (range: RM 0 – RM 280). CONCLUSION: Ample cost of CBR activities can be determined using ABC approach. All data obtained can be evaluated for future financial planning by the policy maker to enhance CBR program in future Prince of Songkla University 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/72353/7/72353%20Implementation%20of%20an%20Activity-Based%20Costing.pdf Hasan, Haliza and Syed Junid, Syed Mohamed Al Junid and Wan Puteh, Sharifah Ezat and Abdul Aziz, Aznidah Firzah and Muhammad Nur, Amrizal and Mohd Nordin, Nor Azlin and Jaafar, Nurul Anisah (2017) Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children. Songklanagarid Medical Journal: Official Journal Health Sciences, 35 (Supplement 1). p. 42. ISSN 2465-468X http://smj.medicine.psu.ac.th/index.php/smj/issue/view/106
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General) H96 Public policy (General), Policy sciences RA Public aspects of medicine RA643 Public Health. Hygiene. Preventive Medicine - Communicable Diseases and Public Health
spellingShingle	H Social Sciences (General) H96 Public policy (General), Policy sciences RA Public aspects of medicine RA643 Public Health. Hygiene. Preventive Medicine - Communicable Diseases and Public Health Hasan, Haliza Syed Junid, Syed Mohamed Al Junid Wan Puteh, Sharifah Ezat Abdul Aziz, Aznidah Firzah Muhammad Nur, Amrizal Mohd Nordin, Nor Azlin Jaafar, Nurul Anisah Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
description	INTRODUCTION: Activity-based costing (ABC) is a method to estimate costs by time motion activity. All activities run in the program were evaluated. OBJECTIVE: The objective of this study is to estimate costs of all activities in Community-based rehabilitation (CBR) program for disabled children. METHODOLOGY: Time motion study was conducted from March 2015 to April 2016 to determine time taken for each activity run by the assigned staff. A costing form was used to impute cost of CBR activities. The total annual gross income of assigned staff was divided by 22days/month, then 6 hours or 8 hours to calculate cost per minute for each activity. RESULTS: The results showed that, total cost for CBR activities in 12 months program was RM 39,408,009 with mean RM 218,933 (range: RM 0 – RM 977,675). The highest cost of routine CBR activity is fardhu ain with mean of RM 72,036 (range: RM 0 – RM62, 8363) and the lowest mean cost of CBR routine activity is RM 491 (range: RM 0 – RM 1,745). The highest mean cost for support team activities is medical team with mean of RM 1,336 (range: RM 0 – RM 3,225) and the lowest mean cost is an assessor panel from department of education RM 3 (range: RM 0 – RM 280). CONCLUSION: Ample cost of CBR activities can be determined using ABC approach. All data obtained can be evaluated for future financial planning by the policy maker to enhance CBR program in future
format	Article
author	Hasan, Haliza Syed Junid, Syed Mohamed Al Junid Wan Puteh, Sharifah Ezat Abdul Aziz, Aznidah Firzah Muhammad Nur, Amrizal Mohd Nordin, Nor Azlin Jaafar, Nurul Anisah
author_facet	Hasan, Haliza Syed Junid, Syed Mohamed Al Junid Wan Puteh, Sharifah Ezat Abdul Aziz, Aznidah Firzah Muhammad Nur, Amrizal Mohd Nordin, Nor Azlin Jaafar, Nurul Anisah
author_sort	Hasan, Haliza
title	Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
title_short	Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
title_full	Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
title_fullStr	Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
title_full_unstemmed	Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children
title_sort	implementation of an activity-based costing (abc) approach for analyzing the cost of community-based rehabilitation activities for disabled children
publisher	Prince of Songkla University
publishDate	2017
url	http://irep.iium.edu.my/72353/ http://irep.iium.edu.my/72353/ http://irep.iium.edu.my/72353/7/72353%20Implementation%20of%20an%20Activity-Based%20Costing.pdf
first_indexed	2023-09-18T21:42:31Z
last_indexed	2023-09-18T21:42:31Z
_version_	1777413234376048640

Implementation of an Activity-Based Costing (ABC) approach for analyzing the cost of community-based rehabilitation activities for disabled children

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