Application of advanced cost management techniques in hospital management - Czech perspective

Popesko, Boris; Tučková, Zuzana

dc.title	Application of advanced cost management techniques in hospital management - Czech perspective	en
dc.contributor.author	Popesko, Boris
dc.contributor.author	Tučková, Zuzana
dc.relation.ispartof	Innovation and Sustainable Competitive Advantage: From Regional Development to World Economies, Vols 1-5
dc.identifier.isbn	978-0-9821489-7-6
dc.date.issued	2012
dc.citation.spage	799
dc.citation.epage	808
dc.event.title	18th International-Business-Information-Management-Association Conference
dc.event.location	Istanbul
utb.event.state-en	Turkey
utb.event.state-cs	Turecko
dc.event.sdate	2012-05-09
dc.event.edate	2012-05-10
dc.type	conferenceObject
dc.language.iso	en
dc.publisher	International Business Information Management Association (IBIMA)	en
dc.subject	Healthcare management	en
dc.subject	hospital management	en
dc.subject	cost management	en
dc.subject	Activity-based costing	en
dc.subject	costing methods	en
dc.description.abstract	The paper deals with the application of the modern cost management techniques in hospital management. The study analyses the used costing techniques and problems related to the application of accurate costing method in hospitals. It further compares the world approaches and the utilization of sophisticated costing system such as Activity-Based Costing with the situation in the Czech Republic. The study finally delimitates three costing systems: two defined by the Czech National Reference Center - TEZP and TNS and Activity-based approach, which are compared and discussed in great detail.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1003279
utb.identifier.rivid	RIV/70883521:28120/12:43868444!RIV13-MZ0-28120___
utb.identifier.obdid	43868545
utb.identifier.scopus	2-s2.0-84896098777
utb.identifier.wok	000317549800078
utb.source	d-wok
dc.date.accessioned	2013-07-27T14:54:41Z
dc.date.available	2013-07-27T14:54:41Z
utb.contributor.internalauthor	Popesko, Boris
utb.contributor.internalauthor	Tučková, Zuzana