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It is noted that focusing on the lowest total costs, B-1 (adding two beds with one added nurse) and B-2 (introducing four beds with two added nurses) provide the two smallest total costs (JD) of 252568 and 253320, respectively. Whereas, for the largest number of served patients is achieved by A-1 (assigning one sharing doctor for Abdominal) and C-1 (adding another room for abdominal with new doctor) of equal number of served patients of 10466. In order to combine these two performance measures, the profit associated with each scenario is considered. It is found that factor A-1 provides the largest profit (= 150,390 JD). The results of this research may provide decision makers valuable cost information that helps them in improving ED performance.<\/jats:p>","DOI":"10.4018\/jalr.2012070102","type":"journal-article","created":{"date-parts":[[2013,8,22]],"date-time":"2013-08-22T14:22:24Z","timestamp":1377181344000},"page":"15-31","source":"Crossref","is-referenced-by-count":0,"title":["Simulation and ABC to Improve the Performance of Emergency Department"],"prefix":"10.4018","volume":"3","author":[{"given":"Abbas","family":"Al-Refaie","sequence":"first","affiliation":[{"name":"Department of Industrial Engineering, University of Jordan, Amman, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Mohammed","family":"Shurrab","sequence":"additional","affiliation":[{"name":"Department of Industrial Engineering, Islamic University of Gaza, Gaza, Palestine"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ming-Hsien","family":"Li","sequence":"additional","affiliation":[{"name":"Department of Industrial Engineering and Systems Management, Feng Chia University, Taichung, Taiwan"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"jalr.2012070102-0","first-page":"75","article-title":"Activity-based cost estimation model for foundry systems producing steel castings.","volume":"6","author":"M.Al-Tahat","year":"2012","journal-title":"Jordan Journal of Mechanical and Industrial Engineering"},{"key":"jalr.2012070102-1","doi-asserted-by":"publisher","DOI":"10.1108\/01443579310025989"},{"issue":"2","key":"jalr.2012070102-2","article-title":"Application of activity-based costing to a land transportation company: A case study.","volume":"116","author":"A.Baykasoglu","year":"2008","journal-title":"International Journal of Industrial Ergonomics"},{"key":"jalr.2012070102-3","doi-asserted-by":"publisher","DOI":"10.1620\/tjem.208.213"},{"key":"jalr.2012070102-4","doi-asserted-by":"publisher","DOI":"10.1108\/09526861111125624"},{"key":"jalr.2012070102-5","doi-asserted-by":"publisher","DOI":"10.1108\/10264116200700002"},{"key":"jalr.2012070102-6","doi-asserted-by":"publisher","DOI":"10.1108\/02689239910249619"},{"key":"jalr.2012070102-7","doi-asserted-by":"publisher","DOI":"10.1108\/14635770510609006"},{"key":"jalr.2012070102-8","author":"R.Hansen","year":"2000","journal-title":"Cost management: Accounting and control"},{"key":"jalr.2012070102-9","author":"H.Jacobson","year":"2006","journal-title":"Discrete-event simulation of health care systems. 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