Kontaktujte nás | Jazyk: čeština English
dc.title | Application of the Activity-Based Costing method for calculation of patient cost in dermatology departmant of Czech regional hospital | en |
dc.contributor.author | Fialová, Šárka | |
dc.contributor.author | Popesko, Boris | |
dc.relation.ispartof | Proceedings of the 9th International Conference Accounting and Management Information Systems (AMIS 2014) | |
dc.identifier.issn | 2247-6245 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2014 | |
dc.citation.spage | 216 | |
dc.citation.epage | 225 | |
dc.event.title | 9th International Conference Accounting and Management Information Systems (AMIS) | |
dc.event.location | Bucharest | |
utb.event.state-en | Romania | |
utb.event.state-cs | Rumunsko | |
dc.event.sdate | 2014-07-11 | |
dc.event.edate | 2014-07-12 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.publisher | Editura ASE | |
dc.subject | costing | en |
dc.subject | hospital management | en |
dc.subject | Activity-Based Costing | en |
dc.subject | patient cost | en |
dc.description.abstract | 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 of the study results. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1006273 | |
utb.identifier.obdid | 43872159 | |
utb.identifier.wok | 000368232600014 | |
utb.source | d-wok | |
dc.date.accessioned | 2016-04-28T10:53:21Z | |
dc.date.available | 2016-04-28T10:53:21Z | |
utb.contributor.internalauthor | Fialová, Šárka | |
utb.contributor.internalauthor | Popesko, Boris | |
utb.fulltext.affiliation | Šarka FIALOVA 1, Boris POPESKO Tomas Bata Univerzity in Zlin, Czech Republic 1 Corresponding author: Šarka FIALOVA, Tomas Bata University in Zlín, Czech Republic, email: sfialova@fame.utb.cz | |
utb.fulltext.dates | - |