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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/NT12235" target="_blank" >NT12235: Aplikace moderních kalkulačních metod pro účely optimalizace nákladů ve zdravotnictví</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

Technics Technologies Education Management (TTEM)

ISSN

1840-1503

e-ISSN

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Svazek periodika

9

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

BA - Bosna a Hercegovina

Počet stran výsledku

8

Strana od-do

317-324

Kód UT WoS článku

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EID výsledku v databázi Scopus

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