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Utilization of process oriented costing systems in healthcare organizations

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dc.title Utilization of process oriented costing systems in healthcare organizations en
dc.contributor.author Popesko, Boris
dc.contributor.author Tučková, Zuzana
dc.relation.ispartof International Journal of Mathematical Models and Methods in Applied Sciences
dc.identifier.issn 1998-0140 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2012
utb.relation.volume 6
utb.relation.issue 1
dc.citation.spage 200
dc.citation.epage 208
dc.type article
dc.language.iso en
dc.publisher North Atlantic University Union (NAUN) en
dc.relation.uri http://www.naun.org/main/NAUN/ijmmas/17-641.pdf
dc.subject Activity-based costing en
dc.subject BPM en
dc.subject Healthcare management en
dc.subject Process modeling en
dc.subject Variable costing en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002753
utb.identifier.rivid RIV/70883521:28120/12:43868020!RIV13-MZ0-28120___
utb.identifier.obdid 43868111
utb.identifier.scopus 2-s2.0-84857309156
utb.source j-scopus
dc.date.accessioned 2012-03-19T11:41:55Z
dc.date.available 2012-03-19T11:41:55Z
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Tučková, Zuzana
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