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Application of the Advanced Costing Techniques in Czech Hospitals

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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
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