Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field
Abstract
:1. Introduction
2. Literature Review
3. Methodology
3.1. Sample Identification
3.2. Variables Analyzed
4. Results
5. Discussion
6. Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Conflicts of Interest
References
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Variable | Relative Citation | FWCI | SJR | H Index Journal | Abstract Views | Mendeley Readers | ||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
ABC | TDABC | ABC | TDABC | ABC | TDABC | ABC | TDABC | ABC | TDABC | ABC | TDABC | |
n | 288 | 144 | 271 | 130 | 283 | 138 | 286 | 138 | 270 | 130 | 271 | 130 |
Mean | 1.562 | 3.108 | 0.711 | 3.79 | 0.877 | 1.323 | 63.82 | 92.43 | 259.7 | 187.6 | 73.77 | 98.1 |
Median | 0.889 | 2.00 | 0.410 | 1.09 | 0.682 | 1.070 | 43.00 | 75.50 | 47.0 | 157.6 | 42.00 | 73.0 |
Std. Dev | 3.566 | 3.797 | 1.094 | 25.27 | 0.783 | 1.492 | 62.29 | 94.58 | 547.9 | 448.6 | 118.0 | 99.45 |
Skewness | 8.901 | 2.312 | 4.265 | 11.18 | 1.925 | 6.182 | 1.821 | 3.89 | 3.83 | 7.302 | 5.495 | 2.336 |
Min | 0.000 | 0.000 | 0.000 | 0.00 | 0.102 | 0.00 | 3.00 | 3.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Max | 44.90 | 20.00 | 9.630 | 289.0 | 5.541 | 14.97 | 331 | 747.0 | 3717 | 4505 | 1268 | 619.0 |
1st Qu | 0.195 | 0.667 | 0.000 | 0.330 | 0.267 | 0.666 | 18.00 | 42.25 | 2.0 | 13.25 | 17.00 | 26.0 |
3rd Qu | 1.800 | 4.00 | 0.8600 | 1.988 | 1.220 | 1.570 | 88.00 | 118.0 | 252.0 | 181.8 | 84.00 | 140.0 |
Relative Citation | FWCI | SJR | H Index Journal | Abstract Views | Mendeley Readers | |
---|---|---|---|---|---|---|
W statistic | 14,017 | 11,744 | 13,869 | 14,421 | 16,526 | 13,510 |
p-value | 3.436 × 10−8 | 5.23 × 10−8 | 1.382 × 10−6 | 1.319 × 10−5 | 0.3422 | 0.0001581 |
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Niñerola, A.; Hernández-Lara, A.-B.; Sánchez-Rebull, M.-V. Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field. Healthcare 2021, 9, 1113. https://doi.org/10.3390/healthcare9091113
Niñerola A, Hernández-Lara A-B, Sánchez-Rebull M-V. Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field. Healthcare. 2021; 9(9):1113. https://doi.org/10.3390/healthcare9091113
Chicago/Turabian StyleNiñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. 2021. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field" Healthcare 9, no. 9: 1113. https://doi.org/10.3390/healthcare9091113