Kontaktujte nás | Jazyk: čeština English
Název: | Activity-Based Costing methodology as tool for costing in otorhinolaryngology department |
Autor: | Popesko, Boris; Novák, Petr |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and the Performance of Firms in Science, Education and Practice 2013. 2013, p. 571-579 |
ISBN: | 978-80-7454-246-6 |
Abstrakt: | Paper introduces the methodology for the Activity-Based Costing application in selected hospital department. First part of the paper describes the existing studies of ABC implementation in hospital management and outlines its benefits and restrictions. Following part of the paper introduces the performed case study of the ABC application in otorhinolaryngology department of the Czech regional hospital. Important issues related to the implementation methodology are discussed within the implementation process. These experiences are finally summarized and discussed in order to consider the efficiency of the sophisticated costing system application in hospital management, |
Plný text: | http://www.ufu.utb.cz/sbornik/proceedings2013.pdf |
Fyzické výtisky: | Jednotky v katalogu Knihovny UTB |
Zobrazit celý záznam |