Cultura

International Journal of Philosophy of Culture and Axiology

Peer-reviewed publication devoted to philosophy of culture and the study of values. It promote the exploration of different values and cultural phenomena in regional and international contexts.

Activity-Based Costing (ABC) and its Contribution to Hospital Financial Sustainability: An Analysis of the Hospitalization Process in a Colombian Public Hospital

Orlando Manuel Ruiz Pérez, Eduard José Ramírez Freyle, Jaider José Genes Díaz

This article analyzes the contribution of the activity-based costing (ABC) system to the financial sustainability of public hospital institutions, based...