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Specifics of the activity-based costing applications in hospital management

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43869896" target="_blank" >RIV/70883521:28120/13:43869896 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Specifics of the activity-based costing applications in hospital management

  • Original language description

    The current paper analyses the specifics of the application of Activity-Based Costing method in hospital management. Primary objective of the paper is to outline the methodology of the ABC application in hospitals. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part describes the individual steps in ABC application and discusses the differences in the application procedures between the manufacturing and hospital organization.

  • Czech name

  • Czech description

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

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

    2013

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    International Journal of Collaborative Research on Internal Medicine and Public Health

  • ISSN

    1840-4529

  • e-ISSN

  • Volume of the periodical

    5

  • Issue of the periodical within the volume

    3

  • Country of publishing house

    BA - BOSNIA AND HERZEGOVINA

  • Number of pages

    8

  • Pages from-to

    179-186

  • UT code for WoS article

  • EID of the result in the Scopus database