APPLICATION OF THE ADVANCED COSTING TECHNIQUES IN CZECH HOSPITALS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868376" target="_blank" >RIV/70883521:28120/12:43868376 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
APPLICATION OF THE ADVANCED COSTING TECHNIQUES IN CZECH HOSPITALS
Original language description
The paper deals with the application of the modern cost management techniques in hospital management. The study analyses the used costing methods and problems related to the application of accurate costing method in hospitals. It further compares the world approaches and the utilization of sophisticated costing system such as Activity-Based Costing in hospital management with focus on the Czech Republic conditions. The study finally delimitates three costing systems used in hospitals: two defined by theCzech healthcare authorities - TEZP and TNS and third Activity-based costing. Features and allocation procedures of these costing methods are compared in order to define the benefits and limitations of individual methods.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
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)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Proceedings of the 7th International Conference Accounting and Management Information Systems
ISSN
2247-6245
e-ISSN
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Volume of the periodical
Neuveden
Issue of the periodical within the volume
6
Country of publishing house
RO - ROMANIA
Number of pages
11
Pages from-to
125-135
UT code for WoS article
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EID of the result in the Scopus database
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