1 Beshkouh, M. and H. Kazemi (2009). “Time Driven Activity Based Costing (TDABC): A Novel Approach to Costing”, The 4th National Conference of Accounting Students, April the 2nd.
2 Ghiyasvand, H.; Zandian, H.; Zahirian Moghadam, T.; and S. Naghdi (2013). “Calculating the Cost Price of Radiology Services Using Activity-Based Costing (ABC) Method”, Payesh Journal, Vol. 12, No. 6, pp. 595-605. [In Persian].
3 www.tamin.ir, Available at: https:// www.tamin.ir/News/Item/2018/2/2018.html. [Online] [3 May 2014].
4 Mohammadi, Y.; Baghestani, E.; Bahrami, M.; Entezarian Ardekani, S.; and Gh. Ahmadi Tehrani (2012). “Calculating the Cost Price of Dialysis Using Activity-Based Costing Method in Shahid Sadoughi Hospital in Yazd”, Journal of Health Accounting, Vol. 1, No. 1, pp. 73-89. [In Persian].
5 Ahmadi, J. (2005). “Health Services Costing in Kohgiluye and Boyer-Ahmad Province”, Armaghene Danesh, Vol. 3, No. 10, pp. 83-93. [In Persian].
6 Shoghli A. (1996). “Investigating Activity-Based Costing Method in the Health Centers in Zanjan”, M. A. Thesis, Islamic Azad University, Science and Research Branch.
7 Gunasekaran, A. (1999). “A Framework for the Design and Audit of an Activity Based Costing System”, Managerial Auditing Journal, No. 14, pp. 118-126.
8 Rajabi, A. (2008). The Principals of Designing and Applying Activity-Based Costing System Depending on the Activity in the Cost Price of Services in Shiraz Hospitals, 1stEdition, Shiraz: Navide Shiraz Publications. [In Persian].
9 Namazi, M. (2007). “The Introduction of the Second Generation of Time-Driven Activity-Based Costing Method (TDABC)”, Hesabdar, No. 192, pp. 3-16. [In Persian].
10 Kaplan, S.; Anderson, R.; and R. Steven (2007). “The Speed-Reading Organization”, Business Finance, Vol. 13, No. 6, pp. 38-41.
11 Tse, S. C. M. and M. Z. Gong (2009). “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, Jamar, Vol. 7, No. 2, pp. 41-54.
12 Bruggeman, W.; Everaert, P.; and S. R. Anderson (2005). “Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company”, Working Paper, Faculty of Economics and Business Administration, Gent University, Belgium, Available at:http://www .ugent.be. [Online] [3 June 2014]
13 Arab, M.; Ghiasvand, H.; Doroudi, R.; Akbari Sari, A.; and J. Moghri (2012). “Identifying the Cost Price of Radiology Services in the Selected Hospitals Affiliated to Tehran University of Medical Sciences Using Activity-Based Costing Method in 2010”, Journal of Hospital, No. 2, pp. 27-35. [In Persian].
14 Shu, F.; Weidong, Zh.; Zi Zhuo, L.; Haibin, Ch.; and Zh. Yaohui (2014). “The Application of Time Driven Activity-Based Costing in Fine Cost Management of the Hospital”, Working Paper, College of Management, Hebei United University, Available at:http://www.csc.edu.cn. [Online] [15 March 2013].
15 Dejnega, O. (2011). “Method Time Driven Activity Based Costing-Literature Review”, Quarterly Journal of Applied Economic Sciences, Vol. 6, No. 1, pp. 7-15.
16 Stouthuysen, K.; Swiggers, M.; Reheul, A.; and F. Roodhooft (2009). “Time-Driven Activity-Based Costing for a Library Acquisition Process: A Case Study in a Belgian University”, Available at: https://lirias.kuleuven.be/ bitstream/123456789/406279/1/09HRP25.pdf. [Online] [21 June 2013].
17 Ozyapici, H. (2008). “An Implementation of Time Driven Activity Based Costing System in a Healthcare Institution”, M. A. Thesis, Marmara University, Istanbul.
18 Khani, A.; Mehrani, S.; and E. Ghane (2013). “Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province”, Journal of Health Accounting, Vol. 2, No. 4, pp. 40-57. [In Persian].
19 Khalifeh Soltani, S. A. and M. Mirzaie Kalani (2012). “Applying Time-Driven Activity-Based Costing Method in the Manufacturing Companies”, Journal of Management Accounting, Vol. 5, No. 15, pp. 83-102. [In Persian].
20 Foroughi, D. ; Haghighi Parapari, M.; and A. Rasaian (2012). “The Feasibility of Implementing Activity-Based Costing Method in Budgeting of Government Agencies (A Case Study: Government Agencies of Isfahan Province)”, Journal of Health Accounting, Vol. 1, No. 1, pp. 47-62. [In Persian].