Activity-Based Costing Method Utilization in Healthcare Organizations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870100" target="_blank" >RIV/70883521:28120/13:43870100 - 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
Activity-Based Costing Method Utilization in Healthcare Organizations
Original language description
This paper deals with the problems related to the application of Activity Based Costing systems in hospital organizations. The objective of the study is to evaluate the specifics of the ABC application in healthcare organizations. The first part of the paper analyses recent studies focused on the application of the costing systems in hospital organizations. The final part of the paper compares the individual approaches to the problem and defines the elementary differences between the application of ABCin manufacturing and healthcare organizations. The results of the case-studies performed in the manufacturing and healthcare sectors are used and finally, the specifics of the ABC application in healthcare organizations are generally formulated.
Czech name
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Czech description
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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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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
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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