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Study on Accounting Principle and Method of Activity-Based Costing of CIMS Enterprises in China 被引量:1
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作者 丁日佳 杜爱静 +1 位作者 强桂英 王立杰 《International Journal of Mining Science and Technology》 SCIE EI 2000年第2期26-29,共4页
关键词 of CIMS Enterprises in China and Method of activity-based costing Study on Accounting Principle CIMS ACTIVITY
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Integrating Activity-Based Costing (ABC) and Theory of Constraint (TOC) for Improved and Sustained Cost Management 被引量:1
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作者 Clayton Kuma 《Journal of Modern Accounting and Auditing》 2013年第8期1046-1058,共13页
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' com... Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market. 展开更多
关键词 activity-based costing (ABC) theory of constraint (TOC) cost management cost leadership contemporary cost management systems
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An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment
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作者 唐苏州 Gao Yuan +1 位作者 Qian Feng Wang Delun 《High Technology Letters》 EI CAS 2013年第2期125-131,共7页
In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing (ABC) model is presented. By utilizing the input-output analysis method, the complex consumpt... In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing (ABC) model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics (mainly presented by the activity rates) of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved. 展开更多
关键词 product cost estimation manufacturing cost consumption relationships manufac-turing process activity-based costing (ABC)
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A Study on Cost Control of Agricultural Water Conservancy Projects Based on Activity-based Costing
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作者 Tiantian TANG 《Asian Agricultural Research》 2017年第7期11-14,共4页
Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through th... Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects. 展开更多
关键词 activity-based costing Agricultural water conservancy projects cost control
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Modem Cost Management in the Transport Company Through the Activity-Based Costing (ABC) Method
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作者 Viera Sukalova Pavel Ceniga 《Journal of Modern Accounting and Auditing》 2014年第6期667-674,共8页
Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an... Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing (ABC) method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company's proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice. 展开更多
关键词 management transport company costS activity-based costing (ABC) method
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Activity-Based Costing of Library Services in Universities——A Case Study of a Private University
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作者 Hala Elias Arpita Mehrotra 《Economics World》 2018年第3期165-176,共12页
An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In ot... An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis. 展开更多
关键词 costing systems activity-based costing QUALITY of information cost DRIVERS costing of LIBRARY SERVICES UNIVERSITIES
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Optimal pricing decision model based on activity-based costing
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作者 王福胜 常庆芳 《Journal of Harbin Institute of Technology(New Series)》 EI CAS 2003年第2期141-144,共4页
In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and it... In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit. 展开更多
关键词 activity based costing (ABC) optimal pricing decision cost behavior model
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A New Activity-Based Cost (ABC) Mathematical Model
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作者 JIANG Shuo, SONG Lei Management School, Shenyang University of Technology, Shenyang 110023, P.R.China 《International Journal of Plant Engineering and Management》 2003年第4期210-214,共5页
Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations ... Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application. 展开更多
关键词 cost management comparison mathematical model activity based cost(ABC) cost driver cost pool
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Estimation of the Direct Cost of Management of Venous Thromboembolism in Three Reference Hospitals in the City of Yaoundé: A Retrospective Study over a Three-Year Period
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作者 Hamadou Ba Nganou-Ngnindjio Chris Nadège +5 位作者 Tatchim Samuel Aimé Kamdem Félicité Tchoukoua Serge Honoré Ahmadou Jingi Danwe Dieudonne Kingue Samuel 《World Journal of Cardiovascular Diseases》 CAS 2024年第2期99-114,共16页
Background: Venous thromboembolism (VTE) is a major public health problem due to its increasing frequency, mortality and management cost. This cost may require major financial efforts from patients, especially in deve... Background: Venous thromboembolism (VTE) is a major public health problem due to its increasing frequency, mortality and management cost. This cost may require major financial efforts from patients, especially in developing countries like ours where less than 7% of the population has health insurance. This study aimed to estimate the direct cost of managing VTE in three reference hospitals in Yaoundé. Methods: This was a cross-sectional retrospective study over a three-year period (from January 1st 2018 to December 31 2020) carried out in the Cardiology departments of the Central and General Hospitals, and the Emergency Centre of the city of Yaoundé. All patients managed during the study period for deep vein thrombosis and pulmonary embolism confirmed by venous ultrasound coupled with Doppler and computed tomography pulmonary angiography respectively were included. For each patient, we collected sociodemographic and clinical data as well as data on the cost of consultation, hospital stay, workups and medications. These data were analysed using SPSS version 23.0. Results: A total of 92 patient’s records were analysed. The median age was 60 years [48 - 68] with a sex ratio of 0.53. The median direct cost of management of venous thromboembolism was 766,375 CFAF [536,455 - 1,029,745] or $1415 USD. Management of pulmonary embolism associated with deep vein thrombosis was more costly than isolated pulmonary embolism or deep vein thrombosis. Factors influencing the direct cost of management of venous thromboembolism were: hospital structure (p = 0.015), health insurance (p 0.001), type of pulmonary embolism (p = 0.021), and length of hospital stay (p = 0.001). Conclusion: Management of VTE is a major financial burden for our patients and this burden is influenced by the hospital structure, health insurance, type of pulmonary embolism and length of hospital stay. 展开更多
关键词 cost MANAGEMENT Venous Thromboembolism Yaoundé
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A Hybrid Model for Improving Software Cost Estimation in Global Software Development
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作者 Mehmood Ahmed Noraini B.Ibrahim +4 位作者 Wasif Nisar Adeel Ahmed Muhammad Junaid Emmanuel Soriano Flores Divya Anand 《Computers, Materials & Continua》 SCIE EI 2024年第1期1399-1422,共24页
Accurate software cost estimation in Global Software Development(GSD)remains challenging due to reliance on historical data and expert judgments.Traditional models,such as the Constructive Cost Model(COCOMO II),rely h... Accurate software cost estimation in Global Software Development(GSD)remains challenging due to reliance on historical data and expert judgments.Traditional models,such as the Constructive Cost Model(COCOMO II),rely heavily on historical and accurate data.In addition,expert judgment is required to set many input parameters,which can introduce subjectivity and variability in the estimation process.Consequently,there is a need to improve the current GSD models to mitigate reliance on historical data,subjectivity in expert judgment,inadequate consideration of GSD-based cost drivers and limited integration of modern technologies with cost overruns.This study introduces a novel hybrid model that synergizes the COCOMO II with Artificial Neural Networks(ANN)to address these challenges.The proposed hybrid model integrates additional GSD-based cost drivers identified through a systematic literature review and further vetted by industry experts.This article compares the effectiveness of the proposedmodelwith state-of-the-artmachine learning-basedmodels for software cost estimation.Evaluating the NASA 93 dataset by adopting twenty-six GSD-based cost drivers reveals that our hybrid model achieves superior accuracy,outperforming existing state-of-the-artmodels.The findings indicate the potential of combining COCOMO II,ANN,and additional GSD-based cost drivers to transform cost estimation in GSD. 展开更多
关键词 Artificial neural networks COCOMO II cost drivers global software development linear regression software cost estimation
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Assessment of the Indirect Cost of Drug Resistant Tuberculosis Treatment to Patients in a High Burden, Low Income Setting in Mozambique
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作者 Júlia Malache António Domingas Pacala +6 位作者 Isabelle Munyangaju Isaías Benzana Claudia Mutaquiha Dulce Osório Benedita José Edy Nacarapa Pereira Zindoga 《Journal of Tuberculosis Research》 2024年第2期91-104,共14页
Introduction: Tuberculosis is closely linked to poverty, with patients facing significant indirect treatment costs. Treating drug-resistant tuberculosis further increases these expenses. Notably, there is a lack of pu... Introduction: Tuberculosis is closely linked to poverty, with patients facing significant indirect treatment costs. Treating drug-resistant tuberculosis further increases these expenses. Notably, there is a lack of published data on the indirect costs incurred by patients with drug-resistant tuberculosis in Mozambique. Objective: To assess the indirect costs, income reduction, and work productivity incurred by patients undergoing diagnosis and treatment for Drug-Resistant Tuberculosis (DRTB) in Mozambique during their TB treatment. Methods: As part of a comprehensive mixed-methods study conducted from January 2021 to April 2023, this research utilized a descriptive cross-sectional approach, incorporating both quantitative and qualitative methods. The primary goal was to evaluate the costs incurred by the national health system due to drug-resistant TB. Additionally, to explore the indirect costs experienced by patients and their families during treatment, semi-structured interviews were conducted with 27 individuals who had been undergoing treatment for over six months. Results: All survey participants unanimously reported a significant decline in labour productivity, with 70.3% experiencing a reduction in their monthly income. Before falling ill, the majority of respondents (33.3%) earned up to $76.92 monthly, representing the minimum earnings range, while 29.2% had a monthly income above $230.77, the maximum earnings range. Among those who experienced income loss, the majority (22.2%) reported a decrease of up to $76.92 per month, and 18.5% cited a loss exceeding $230.77 per month. Notably, patients with Drug-Resistant Tuberculosis (DRTB) have not incurred the direct costs of the disease, as these are covered by the government. Conclusion: The financial burden of treating Drug-Resistant Tuberculosis (DRTB), along with the income reduction it causes, is substantial. Implementing a patient-centred, multidisciplinary, and multisector approach, coupled with strong psychosocial support, can significantly reduce the catastrophic costs DRTB patients incur. 展开更多
关键词 Economic costs Drug Resistance TUBERCULOSIS Catastrophic costs
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Resistance development,cross-resistance,and fitness costs associated with Aphis gossypii resistance towards sulfoxaflor and acetamiprid in different geographical regions
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作者 Wei Wang Renfu Zhang +4 位作者 Haiyang Liu Ruifeng Ding Qiushi Huang Ju Yao Gemei Liang 《Journal of Integrative Agriculture》 SCIE CAS CSCD 2024年第7期2332-2345,共14页
Aphis gossypii has become increasingly difficult to manage due to its strong insecticide resistance.In the laboratory,we established sulfoxaflor-resistant and acetamiprid-resistant strains in two A.gossypii population... Aphis gossypii has become increasingly difficult to manage due to its strong insecticide resistance.In the laboratory,we established sulfoxaflor-resistant and acetamiprid-resistant strains in two A.gossypii populations with different basal insecticide resistance levels,and evaluated the effects of basal insecticide resistance on the resistance development and cross-resistance,as well as differences in fitness.Under the same selection pressure,Yarkant A.gossypii(with low basal insecticide resistance)evolved resistance to sulfoxaflor and acetamiprid more quickly than Jinghe A.gossypii(with high basal insecticide resistance),and the evolution of A.gossypii resistance to sulfoxaflor developed faster than acetamiprid in both Yarkant and Jinghe,Xingjiang,China.The sulfoxaflor-resistant strains selected from Yarkant and Jinghe developed significant cross-resistance to acetamiprid,imidacloprid,thiamethoxam and pymetrozine;while the acetamiprid-resistant strains developed significant cross-resistance to sulfoxaflor,imidacloprid,thiamethoxam,pymetrozine,and chlorpyrifos.The relative fitness of A.gossypii decreased as the resistance to sulfoxaflor and acetamiprid developed.The relative fitness levels of the sulfoxaflor-resistant strains(Yarkant-SulR and Jinghe-SulR)were lower than those of the acetamipridresistant strains(Yarkant-AceR and Jinghe-AceR).In addition,the relative fitness levels of sulfoxaflor-and acetamiprid-resistant strains were lower in Jinghe than in Yarkant.In summary,basal insecticide resistance of A.gossypii and insecticide type affected the evolution of resistance to insecticides in A.gossypii,as well as cross-resistance to other insecticides.The sulfoxaflor-and acetamiprid-resistant A.gossypii strains had obvious fitness costs.The results of this work will contribute to the insecticide resistance management and integrated management of A.gossypii. 展开更多
关键词 Aphis gossypii sulfoxaflor ACETAMIPRID CROSS-RESISTANCE fitness costs different sensitivities
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Analysis of a passive ankle exoskeleton for reduction of metabolic costs during walking
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作者 Luís Quinto Pedro Pinheiro +3 位作者 Sergio B.Goncalves Ivo Roupa Paula Simoes Miguel Tavares da Silva 《Defence Technology(防务技术)》 SCIE EI CAS CSCD 2024年第7期62-68,共7页
Modern conflicts demand substantial physical and psychological exertion,often resulting in fatigue and diminished combat or operational readiness.Several exoskeletons have been developed recently to address these chal... Modern conflicts demand substantial physical and psychological exertion,often resulting in fatigue and diminished combat or operational readiness.Several exoskeletons have been developed recently to address these challenges,presenting various limitations that affect their operational or everyday usability.This article evaluates the performance of a dual-purpose passive ankle exoskeleton developed for the reduction of metabolic costs during walking,seeking to identify a force element that could be applied to the target population.Based on the 6-min walk test,twenty-nine subjects participated in the study using three different force elements.The results indicate that it is possible to reduce metabolic expenditure while using the developed exoskeleton.Additionally,the comfort and range of motion results verify the exoskeleton's suitability for use in uneven terrain and during extended periods.Nevertheless,the choice of the force element should be tailored to each user,and the control system should be adjustable to optimise the exoskeleton's performance. 展开更多
关键词 Ankle passive exoskeleton Metabolic cost reduction Dual-use exoskeleton GAIT BIOMECHANICS
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An Analysis of the Accounting Costs Associated with 20-Month DR TB Regimens in Maputo City, Mozambique
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作者 Júlia Malache António Isaías Benzana +6 位作者 Isabelle Munyangaju Benedita José Dulce Osório Edy Nacarapa Claudia Mutaquiha Simeão Nhabinde Pereira Zindoga 《Journal of Tuberculosis Research》 2024年第2期73-90,共18页
Introduction: Socioeconomic and demographic conditions in a country can influence tuberculosis incidence and mortality, with nearly 95% of tuberculosis-related deaths occurring in poorer countries. Mozambique is among... Introduction: Socioeconomic and demographic conditions in a country can influence tuberculosis incidence and mortality, with nearly 95% of tuberculosis-related deaths occurring in poorer countries. Mozambique is among the 30 countries with the highest TB burden. Objective: The study aimed to estimate the average direct medical cost of treating drug-resistant tuberculosis in 19 health centers in Maputo City, Mozambique. Methods: A retrospective analysis of direct medical costs was conducted on patients aged 18 and older who completed 20-month drug-resistant tuberculosis treatment regimens in Maputo City in 2019. Results: This analysis covered 140 patients who completed a 20-month treatment regimen, with 64.3% (78) being male and 35.7% (62) female. Approximately 50% of the participants were aged between 29 and 47. The average direct medical cost of DRTB treatment was $4789.43, reaching up to $6568.00, with a standard deviation of $753.26, including clinical interventions and treatment. Conclusion: The direct medical costs for a basic treatment package for a patient with drug-resistant TB in Mozambique equal 36 minimum wages. Developing alternative and innovative funding mechanisms and identifying ways to mitigate costs through the use of generic medicines would be beneficial. 展开更多
关键词 Antitubercular Agents MULTIDRUG-RESISTANT Healthcare costs TUBERCULOSIS Mozambique
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Feasibility of Scaling up the Cost-Competitive and Clean Electrolytic Hydrogen Supply in China
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作者 Guangsheng Pan Wei Gu +4 位作者 Zhongfan Gu Jin Lin Suyang Zhou Zhi Wu Shuai Lu 《Engineering》 SCIE EI CAS CSCD 2024年第8期154-165,共12页
Scaling up clean hydrogen supply in the near future is critical to achieving China’s hydrogen development target.This study established an electrolytic hydrogen development mechanism considering the generation mix an... Scaling up clean hydrogen supply in the near future is critical to achieving China’s hydrogen development target.This study established an electrolytic hydrogen development mechanism considering the generation mix and operation optimization of power systems with access to hydrogen.Based on the incremental cost principle,we quantified the provincial and national clean hydrogen production cost performance levels in 2030.The results indicated that this mechanism could effectively reduce the production cost of clean hydrogen in most provinces,with a national average value of less than 2 USD·kg^(-1) at the 40-megaton hydrogen supply scale.Provincial cooperation via power transmission lines could further reduce the production cost to 1.72 USD·kg^(-1).However,performance is affected by the potential distribution of hydrogen demand.From the supply side,competitiveness of the mechanism is limited to clean hydrogen production,while from the demand side,it could help electrolytic hydrogen fulfil a more significant role.This study could provide a solution for the ambitious development of renewables and the hydrogen economy in China. 展开更多
关键词 Low-carbon energy system Electrolytic hydrogen RENEWABLES cost optimization and analysis
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Design and implementation of low-cost geomagnetic field monitoring equipment for high-density deployment
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作者 Sun Lu-Qiang Bai Xian-Fu +3 位作者 Kang Jian Zeng Ning Zhu Hong Zhang Ming-Dong 《Applied Geophysics》 SCIE CSCD 2024年第3期505-512,618,共9页
The observation of geomagnetic field variations is an important approach to studying earthquake precursors.Since 1987,the China Earthquake Administration has explored this seismomagnetic relationship.In particular,the... The observation of geomagnetic field variations is an important approach to studying earthquake precursors.Since 1987,the China Earthquake Administration has explored this seismomagnetic relationship.In particular,they studied local magnetic field anomalies over the Chinese mainland for earthquake prediction.Owing to the years of research on the seismomagnetic relationship,earthquake prediction experts have concluded that the compressive magnetic effect,tectonic magnetic effect,electric magnetic fluid effect,and other factors contribute to preearthquake magnetic anomalies.However,this involves a small magnitude of magnetic field changes.It is difficult to relate them to the abnormal changes of the extremely large magnetic field in regions with extreme earthquakes owing to the high cost of professional geomagnetic equipment,thereby limiting large-scale deployment.Moreover,it is difficult to obtain strong magnetic field changes before an earthquake.The Tianjin Earthquake Agency has developed low-cost geomagnetic field observation equipment through the Beijing–Tianjin–Hebei geomagnetic equipment test project.The new system was used to test the availability of equipment and determine the findings based on big data.. 展开更多
关键词 geomagnetic field earthquake prediction low cost high density big data
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Costs of Schizophrenia at Psychiatric Hospital of Bingerville (Ivory Coast)
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作者 Madjara Anoumatacky Anna-Corinne Bissouma Drissa Kone 《Open Journal of Psychiatry》 2024年第1期1-10,共10页
Schizophrenia is classified as a priority mental disorder by the World Health Organization (WHO) and accounts for around 35% of diagnoses at the Bingerville Psychiatric Hospital (HPB). The aims of the study were to id... Schizophrenia is classified as a priority mental disorder by the World Health Organization (WHO) and accounts for around 35% of diagnoses at the Bingerville Psychiatric Hospital (HPB). The aims of the study were to identify the cost drivers for hospitalization and to calculate the costs of managing schizophrenia in hospital, with a view to planning household expenditure on care. This pilot cross-sectional study involved 31 patients with schizophrenia who had been hospitalized in the various third-category wards at the HPB between 1st January 2019 and 31st May 2020. Sampling was accidental. The methods used to estimate costs were based on the actual costs of drugs, hospitalization and additional examinations which prices were known, and on patients’ estimations for certain expenses such as food and transport. Results: The sex ratio was 3.42, the mean age was 29.52 years. The mean length of stay was 46.19 days, and the most frequent clinical forms were paranoid schizophrenia (41.9%) and schizoaffective disorder (29%). The combination of haloperidol and chlorpromazine was the most common medications for initial treatment (67.8%) and maintenance treatment (41.9%). The average cost of hospitalization at HPB for schizophrenia was XOF 164,412 (€249.90). The average direct medical cost was XOF 105,412 (€160.226) and the average direct non-medical cost was XOF 59,000 (€89.68). The average daily cost of antipsychotic treatment was XOF 795/day (€1.2084). The high cost of drugs as a proportion of hospitalization costs suggested the need of a reflection on the simplification of prescribing practices, assistance in psychiatric emergencies and the development of other alternatives to psychiatric hospitalization in Côte d’Ivoire. 展开更多
关键词 SCHIZOPHRENIA cost HOSPITALIZATION HPB Côte d’Ivoire
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Cost-Efficient Edge Caching for NOMA-Enabled IoT Services
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作者 Chen Ying Xing Hua +2 位作者 Ma Zhuo Chen Xin Huang Jiwei 《China Communications》 SCIE CSCD 2024年第8期182-191,共10页
Mobile edge computing(MEC)is a promising paradigm by deploying edge servers(nodes)with computation and storage capacity close to IoT devices.Content Providers can cache data in edge servers and provide services for Io... Mobile edge computing(MEC)is a promising paradigm by deploying edge servers(nodes)with computation and storage capacity close to IoT devices.Content Providers can cache data in edge servers and provide services for IoT devices,which effectively reduces the delay for acquiring data.With the increasing number of IoT devices requesting for services,the spectrum resources are generally limited.In order to effectively meet the challenge of limited spectrum resources,the Non-Orthogonal Multiple Access(NOMA)is proposed to improve the transmission efficiency.In this paper,we consider the caching scenario in a NOMA-enabled MEC system.All the devices compete for the limited resources and tend to minimize their own cost.We formulate the caching problem,and the goal is to minimize the delay cost for each individual device subject to resource constraints.We reformulate the optimization as a non-cooperative game model.We prove the existence of Nash equilibrium(NE)solution in the game model.Then,we design the Game-based Cost-Efficient Edge Caching Algorithm(GCECA)to solve the problem.The effectiveness of our GCECA algorithm is validated by both parameter analysis and comparison experiments. 展开更多
关键词 CACHING cost Internet of Things mobile edge computing non-orthogonal multiple access
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Cost of Medical Treatment for Primary Open-Angle Glaucoma in Relation to Patients’ Income and Its Impact on the Prognosis of the Disease, in Bouaké University Hospital
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作者 Yves Ouattara Liliane Ella Godé +5 位作者 Zana Diabaté Franck Hermann Koffi Mamadou Korka Diallo Philippe Emile France Koffi Bilé Diomandé François Gossé Ibrahim Abib Diomandé 《Open Journal of Ophthalmology》 2024年第1期8-17,共10页
Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this rel... Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this relationship on treatment compliance. Materials and Methods: Prospective cross-sectional study with a descriptive aim covering sociodemographic data, average incomes, and direct and indirect costs of treatment of 57 patients followed for POAG during the period from January 1, 2012, to December 31, 2016 (5 years). Results: The patients were aged 25 to 77 years (mean = 54.4 years) with a male predominance (sex ratio = 1.5). Retirees were the most represented (26.32%), followed by workers in the informal sector (14.04%) and housewives (12.28%). Patients who had an annual income less than or equal to 900,000 CFA francs (€1370.83) per year represented 56.14% and those who did not have health coverage represented 57.89%. The treatment was monotherapy (64.91%), dual therapy (31.58%) or triple therapy (3.05%) and the average ratio of “annual cost of treatment to annual income” was 0.56 with for maximum 2.23 and 0.02 as minimum. Patients who considered the cost of treatment unbearable for their income represented 78.95%. Conclusion: Prevention of blindness due to glaucoma requires early detection but also the establishment of health coverage mechanisms to improve compliance with medical treatment. In addition, consideration should be given to the development of glaucoma surgery in our country, the indication of which could be the first intention in certain patients, considering for those patients, the geographical and financial accessibility of medical treatment. . 展开更多
关键词 Primary Open-Angle Glaucoma Treatment cost Medical Treatment INCOME BLINDNESS
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Cost analysis of radical resection of malignant breast tumors under the China Healthcare Security Diagnosis Related Groups payment system
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作者 Yun-He Hu Ai-Dong Li 《World Journal of Clinical Cases》 SCIE 2024年第20期4174-4179,共6页
BACKGROUND Breast cancer is one of the most common malignant tumors in women worldwide and poses a severe threat to their health.Therefore,this study examined patients who underwent breast cancer surgery,analyzed hosp... BACKGROUND Breast cancer is one of the most common malignant tumors in women worldwide and poses a severe threat to their health.Therefore,this study examined patients who underwent breast cancer surgery,analyzed hospitalization costs and structure,and explored the impact of China Healthcare Security Diagnosis Related Groups(CHS-DRG)management on patient costs.It aimed to provide medical institutions with ways to reduce costs,optimize cost structures,reduce patient burden,and improve service efficiency.AIM To study the CHS-DRG payment system’s impact on breast cancer surgery costs.METHODS Using the CHS-DRG(version 1.1)grouping criteria,4073 patients,who underwent the radical resection of breast malignant tumors from January to December 2023,were included in the JA29 group;1028 patients were part of the CHS-DRG payment system,unlike the rest.Through an independent sample t-test,the length of hospital stay as well as total hospitalization,medicine and consumables,medical,nursing,medical technology,and management expenses were compared.Pearson’s correlation coefficient was used to test the cost correlation.RESULTS In terms of hospitalization expenses,patients in the CHS-DRG payment group had lower medical,nursing,and management expenses than those in the diagnosis-related group(DRG)non-payment group.For patients in the DRG payment group,the factors affecting the total hospitalization cost,in descending order of relevance,were medicine and consumable costs,consumable costs,medicine costs,medical costs,medical technology costs,management costs,nursing costs,and length of hospital stay.For patients in the DRG nonpayment group,the factors affecting the total hospitalization expenses in descending order of relevance were medicines and consumable expenses,consumable expenses,medical technology expenses,the cost of medicines,medical expenses,nursing expenses,length of hospital stay,and management expenses.CONCLUSION The CHS-DRG system can help control and reduce unnecessary medical expenses by controlling medicine costs,medical consumable costs,and the length of hospital stay while ensuring medical safety. 展开更多
关键词 China Healthcare Security Diagnosis Related Groups Real-world study Radical resection of malignant breast tumors Hospitalization costs cost structure Average length of stay
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