Applying the activity-based costing method to calculate the cost of hospitalization in the ent department

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871899" target="_blank" >RIV/70883521:28120/14:43871899 - isvavai.cz</a>

Result on the web

<a href="http://www.ttem.ba/pdf/ttem_9_2_web.pdf" target="_blank" >http://www.ttem.ba/pdf/ttem_9_2_web.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Applying the activity-based costing method to calculate the cost of hospitalization in the ent department

Original language description

Background: this study focuses on applying advanced cost management methods in hospital management. This paper presents how to calculate the true cost of medical services and determines the cost variability between the different types of hospitalizationwithin the ENT department of a regional hospital. Methods: study was undertaken in the ENT department of the Czech regional hospital during the spring of 2013. The objective of the study is to present a method for calculating the different forms of hospitalization using the activity-based costing approach. Case study research was conducted, and data was gathered from various sources, such as bookkeeping entries, the hospital?s IT system, etc. Results: the first part of the paper details issues concerning the cost management of the hospital, and describes challenges associated with accurately calculating costs in hospital organizations. The second part of the paper presents the case study conducted on such hospitalization cost calculatio

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

2014

Confidentiality

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

Name of the periodical

Technics Technologies Education Management (TTEM)

ISSN

1840-1503

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

2

Country of publishing house

BA - BOSNIA AND HERZEGOVINA

Number of pages

8

Pages from-to

317-324

UT code for WoS article

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EID of the result in the Scopus database

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