CALCULATION OF THE HOSPITALIZATION COST USING ACTIVITY-BASED COSTING METHODOLOGY
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870492" target="_blank" >RIV/70883521:28120/13:43870492 - 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
CALCULATION OF THE HOSPITALIZATION COST USING ACTIVITY-BASED COSTING METHODOLOGY
Original language description
This paper presents the study focused on the calculation of the hospitalization cost using the advanced cost allocation procedures. Cost calculation is based on the Activity-Based Costing methodology, which allows the more accurate cost determination. Study was carried out in otorhinolaryngology department of Czech regional hospital. First part of the paper delimitates the issues related with the cost management of the hospitals and describes the problems with accurate cost calculation in hospital organizations. Second part of the paper presents the case study of the hospitalization cost measurement with different types of hospitalization such as planned conventional hospitalization or acute chirurgical hospitalization. Study presents the complete methodology of the hospitalization cost determination.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
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
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 8th International Conference Accounting and Management Information Systems
ISBN
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ISSN
2247-6245
e-ISSN
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Number of pages
10
Pages from-to
961-971
Publisher name
The Bucharest Academy of Economic Studies
Place of publication
Bucharest
Event location
Bucharest
Event date
Jun 12, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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