Kontaktujte nás | Jazyk: čeština English
Název: | Utilization of process oriented costing systems in healthcare organizations | ||||||||||
Autor: | Popesko, Boris; Tučková, Zuzana | ||||||||||
Typ dokumentu: | Recenzovaný odborný článek (English) | ||||||||||
Zdrojový dok.: | International Journal of Mathematical Models and Methods in Applied Sciences. 2012, vol. 6, issue 1, p. 200-208 | ||||||||||
ISSN: | 1998-0140 (Sherpa/RoMEO, JCR) | ||||||||||
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Abstrakt: | Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discussed. Following part of the paper analyses the situation in the field of healthcare organization management. Objective of the paper is to analyze the application of the modern costing systems and process management techniques in healthcare institutions. Application of these techniques in the healthcare organizations brings number of specifics which have to be solved before the implementation. Final part of the paper outlines the benefits and information outputs of modern costing and process management systems in healthcare organizations. | ||||||||||
Plný text: | http://www.naun.org/main/NAUN/ijmmas/17-641.pdf | ||||||||||
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