APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR CALCULATION OF PATIENT COST IN DERMATOLOGY DEPARTMANT OF CZECH REGIONAL HOSPITAL

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871905" target="_blank" >RIV/70883521:28120/14:43871905 - 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
APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR CALCULATION OF PATIENT COST IN DERMATOLOGY DEPARTMANT OF CZECH REGIONAL HOSPITAL
Original language description
The study presents the case study of Activity-Based Costing application in selected department of the Czech regional hospital. Objective of the study was to develop and implement the costing system which will allow the calculation of the individual patient cost and will provide the more simplified alternative to traditional ABC approach. First part of the paper presents the contemporary state of knowledge in the field of utilization of costing methods in healthcare organizations. Following part of the paper presents the methodology of the Activity Based Costing method application and introduces the results of the case study performed in the dermatology department of the Czech regional hospital. Final part of the paper includes the proper discussion ofthe study results.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 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
216-225
Publisher name
The Bucharest Academy of Economic Studies
Place of publication
Bucharest
Event location
Bucharest
Event date
Jun 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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