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dc.title | Application of the Advanced Costing Techniques in Czech Hospitals | en |
dc.contributor.author | Popesko, Boris | |
dc.contributor.author | Novák, Petr | |
dc.relation.ispartof | Proceedings of the 7th International Conference Accounting and Management Information Systems (AMIS 2012) | |
dc.identifier.issn | 2247-6245 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2012 | |
dc.citation.spage | 125 | |
dc.citation.epage | 135 | |
dc.event.title | 7th International Conference on Accounting and Management Information Systems (AMIS) | |
dc.event.location | Bucharest | |
utb.event.state-en | Romania | |
utb.event.state-cs | Rumunsko | |
dc.event.sdate | 2012-06-13 | |
dc.event.edate | 2012-06-14 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.publisher | Editura ASE | en |
dc.subject | cost management | en |
dc.subject | costing system | en |
dc.subject | overhead cost | en |
dc.subject | Activity-based costing | en |
dc.subject | Hospital management | 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 methods 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 in hospital management with focus on the Czech Republic conditions. The study finally delimitates three costing systems used in hospitals: two defined by the Czech healthcare authorities -TEZP and TNS and third Activity-based costing. Features and allocation procedures of these costing methods are compared in order to define the benefits and limitations of individual methods. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1003456 | |
utb.identifier.rivid | RIV/70883521:28120/12:43868376!RIV13-MZ0-28120___ | |
utb.identifier.obdid | 43868476 | |
utb.identifier.wok | 000320770700011 | |
utb.source | d-wok | |
dc.date.accessioned | 2013-08-27T02:42:50Z | |
dc.date.available | 2013-08-27T02:42:50Z | |
utb.contributor.internalauthor | Popesko, Boris | |
utb.contributor.internalauthor | Novák, Petr |