Utilization of process oriented costing systems in healthcare organizations

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868020" target="_blank" >RIV/70883521:28120/12:43868020 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Utilization of process oriented costing systems in healthcare organizations

Original language description

Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discussed. Following part of the paper analyses the situation in the field of healthcare organization management. Objective of the paper is to analyze the application of the modern costing systems and process management techniques in healthcare institutions. Application of these techniques in the healthcare organizations brings number of specifics which have to be solved before the implementation. Final part of the paper outlines the benefits and information outputs of modern costing and process management systems in healthcare organizations.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/NT12235" target="_blank" >NT12235: Application of modern calculation methods for optimization of costs in health care</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Mathematical Models and Methods in Applied Science

ISSN

1998-0140

e-ISSN

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Volume of the periodical

6

Issue of the periodical within the volume

1

Country of publishing house

GB - UNITED KINGDOM

Number of pages

9

Pages from-to

200-208

UT code for WoS article

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EID of the result in the Scopus database

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