Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations

Popis výsledku v původním jazyce

The study presents the application methodology of standardized Activity-Based Costing (ABC) method for hospital organizations. Objective of the methodology is to allow the organization wide application of the ABC method, with development of general principles of the ABC application in selected hospital departments. Objective of the study was do design the methodology of ABC application which will be simplified in comparison with traditional ABC models and standardized in order to allow the similar structure in various hospital departments. Application methodology was verified on three selected hospital departments which are ENT, Dermatology and neonatology department. Designed application methodology allows the calculation of the patient cost within various diagnoses, with higher accuracy than traditional costing methods.

Název v anglickém jazyce

Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations

Popis výsledku anglicky

The study presents the application methodology of standardized Activity-Based Costing (ABC) method for hospital organizations. Objective of the methodology is to allow the organization wide application of the ABC method, with development of general principles of the ABC application in selected hospital departments. Objective of the study was do design the methodology of ABC application which will be simplified in comparison with traditional ABC models and standardized in order to allow the similar structure in various hospital departments. Application methodology was verified on three selected hospital departments which are ENT, Dermatology and neonatology department. Designed application methodology allows the calculation of the patient cost within various diagnoses, with higher accuracy than traditional costing methods.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Conference Accounting and Management Information Systems

ISBN

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ISSN

2247-6245

e-ISSN

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Počet stran výsledku

13

Strana od-do

226-238

Název nakladatele

The Bucharest Academy of Economic Studies

Místo vydání

Bucharest

Místo konání akce

Bucharest

Datum konání akce

11. 6. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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