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

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 IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

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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Počet stran výsledku

13

Strana od-do

193-205

Název nakladatele

Tallinn University of Technology

Místo vydání

Tallinn

Místo konání akce

Tallinn

Datum konání akce

11. 12. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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