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

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

10

Strana od-do

216-225

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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