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Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations

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dc.title Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations en
dc.contributor.author Popesko, Boris
dc.contributor.author Fialová, Šárka
dc.contributor.author Tučková, Zuzana
dc.contributor.author Novák, Petr
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 226
dc.citation.epage 238
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 application methodology of standardized Activity-Based Costing (ABC) method for hospital organizations. Objective of the methodology is to allow the organization wide application of the ABC method, with development of general principles of the ABC application in selected hospital departments. Objective of the study was do design the methodology of ABC application which will be simplified in comparison with traditional ABC models and standardized in order to allow the similar structure in various hospital departments. Application methodology was verified on three selected hospital departments which are ENT, Dermatology and neonatology department. Designed application methodology allows the calculation of the patient cost within various diagnoses, with higher accuracy than traditional costing methods. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006274
utb.identifier.obdid 43872147
utb.identifier.wok 000368232600015
utb.source d-wok
dc.date.accessioned 2016-04-28T10:53:21Z
dc.date.available 2016-04-28T10:53:21Z
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Fialová, Šárka
utb.contributor.internalauthor Tučková, Zuzana
utb.contributor.internalauthor Novák, Petr
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