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https://hdl.handle.net/1822/54519
Título: | The use of the SCRUM methodology for a more effective an efficient design of costing systems: an application to the imaging service in a hospital |
Autor(es): | Jiménez, Victor Afonso, Paulo Pajares, Javier Duarte, Carla |
Palavras-chave: | Costing Systems Activity-Based Costing Project Management Scrum Methodology Hospital Costs |
Data: | 1-Jan-2016 |
Editora: | Universidade do Minho |
Resumo(s): | Activity-Based Costing -ABC- is a methodology for cost estimation and costing purposes widely accepted by academics and practitioners. Nevertheless, there are some problems in the design and implementation of ABC systems in organizations. Researchers have recognized that such problems are far beyond just technical issues. The success of ABC systems in practice may implies changing the focus on technical aspects namely to other aspects more related with the project namely those which are interrelated with the organizational structure and culture. In this context, it may be argued that to increase the likelihood of success, the process of design, development and implementation of a costing system will be improved if managed as a project. Furthermore, its success rate may be measured not only by the performance in terms of time, cost and quality but also by the degree of acceptance and usability of the system over time. In this paper, we highlight the success factors in designing and implementing an activity based costing system and, particularly, the use of the Scrum methodology for managing this type of projects, focusing mainly on the stakeholders' participation and on the flexibility of this methodology to facilitate adjustments to different organizational structures. |
Tipo: | Artigo em ata de conferência |
URI: | https://hdl.handle.net/1822/54519 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
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Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Jimenez et al 2016.pdf Acesso restrito! | 388,48 kB | Adobe PDF | Ver/Abrir |