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An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) 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. M...

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Main Authors: Hasan, Haliza, Syed Junid, Syed Mohamed Al Junid, Wan Puteh, Sharifa Ezat, Abd Aziz, Aznidah Firzah, Mohd Nur, Amrizal, Mohd Nordin, Azlin, Jaafar, Nurul Anisah
Format: Conference or Workshop Item
Language:English
English
English
Published: 2017
Subjects:
HN Social history and conditions. Social problems. Social reform
RT Nursing
Online Access:http://irep.iium.edu.my/83750/1/Acceptance%20letter_Haliza%20Hasan%2011PGF%20Thailand.pdf
http://irep.iium.edu.my/83750/2/Abstract%20Published%20PGF%2011%20Thailand.pdf
http://irep.iium.edu.my/83750/3/11th%20PGF%202017-HALIZA-MALAYSIA.pdf
http://irep.iium.edu.my/83750/
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spelling my.iium.irep.837502020-10-19T07:22:26Z http://irep.iium.edu.my/83750/ An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children Hasan, Haliza Syed Junid, Syed Mohamed Al Junid Wan Puteh, Sharifa Ezat Abd Aziz, Aznidah Firzah Mohd Nur, Amrizal Mohd Nordin, Azlin Jaafar, Nurul Anisah HN Social history and conditions. Social problems. Social reform RT Nursing 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 – RM62,836) 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 for 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 Cost of CBR activities can feasibly 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. 2017-07-21 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/83750/1/Acceptance%20letter_Haliza%20Hasan%2011PGF%20Thailand.pdf application/pdf en http://irep.iium.edu.my/83750/2/Abstract%20Published%20PGF%2011%20Thailand.pdf application/pdf en http://irep.iium.edu.my/83750/3/11th%20PGF%202017-HALIZA-MALAYSIA.pdf Hasan, Haliza and Syed Junid, Syed Mohamed Al Junid and Wan Puteh, Sharifa Ezat and Abd Aziz, Aznidah Firzah and Mohd Nur, Amrizal and Mohd Nordin, Azlin and Jaafar, Nurul Anisah (2017) An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children. In: 11th Postgraduate Forum on Health Systems and Policy Integrated Health Systems and Policy for Sustainable Development Goals, 9-11 July 2017, Songkhla University. Thailand.
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
English
topic HN Social history and conditions. Social problems. Social reform
RT Nursing
spellingShingle HN Social history and conditions. Social problems. Social reform
RT Nursing
Hasan, Haliza
Syed Junid, Syed Mohamed Al Junid
Wan Puteh, Sharifa Ezat
Abd Aziz, Aznidah Firzah
Mohd Nur, Amrizal
Mohd Nordin, Azlin
Jaafar, Nurul Anisah
An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) 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 – RM62,836) 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 for 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 Cost of CBR activities can feasibly 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 Conference or Workshop Item
author Hasan, Haliza
Syed Junid, Syed Mohamed Al Junid
Wan Puteh, Sharifa Ezat
Abd Aziz, Aznidah Firzah
Mohd Nur, Amrizal
Mohd Nordin, Azlin
Jaafar, Nurul Anisah
author_facet Hasan, Haliza
Syed Junid, Syed Mohamed Al Junid
Wan Puteh, Sharifa Ezat
Abd Aziz, Aznidah Firzah
Mohd Nur, Amrizal
Mohd Nordin, Azlin
Jaafar, Nurul Anisah
author_sort Hasan, Haliza
title An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children
title_short An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children
title_full An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children
title_fullStr An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children
title_full_unstemmed An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children
title_sort implementation of activity-based costing (abc) approach for analysing cost of community-based rehabilitation (cbr) activities for disabled children
publishDate 2017
url http://irep.iium.edu.my/83750/1/Acceptance%20letter_Haliza%20Hasan%2011PGF%20Thailand.pdf
http://irep.iium.edu.my/83750/2/Abstract%20Published%20PGF%2011%20Thailand.pdf
http://irep.iium.edu.my/83750/3/11th%20PGF%202017-HALIZA-MALAYSIA.pdf
http://irep.iium.edu.my/83750/
_version_ 1681489303310434304
score 13.211869

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