APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43872003" target="_blank" >RIV/70883521:28120/14:43872003 - 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 IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY
Original language description
The research presented here focuses on a case study where Activity-Based Costing was applied in the department of neonatology at a Czech regional hospital. Introducing the more sophisticated Activity-Based Costing method (also referred to as ABC) potentially brings about great improvement in the accuracy of the estimated costs. ABC also reaps benefits in the additional information it discloses for decision-makers and managers. The paper presents the manner of application of said ABC approach within theselected department. It also compares the costs of the selected sample of patients within the chosen diagnoses, as calculated by ABC, with the insurance payments received by the institution and the costs determined by the traditional costing methods currently used at the hospital.
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
International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
ISBN
978-1-60595-204-8
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
193-205
Publisher name
Tallinn University of Technology
Place of publication
Tallinn
Event location
Tallinn
Event date
Dec 11, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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