Application of ABC Method in Hospital Management
BORIS POPESKO
Department of Enterprise Economics
Tomas Bata University in Zlín
A Comparison of Activity-based Costing and
Time-driven Activity-based Costing
Sophie Hoozée*
Assistant Professor of Management Accounting
ESE Erasmus University Rotterdam
PO Box 1738, 3000 DR Rotterdam, The Netherlands
hoozee@ese.eur.nl
Stephen C. Hansen
Associate Professor of Accounting
Naval Postgraduate School
1 University Circle, Monterey, CA 93943
schansen@nps.edu
August 22, 2014