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Activity-Based Costing methodology as tool for costing in otorhinolaryngology department

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dc.title Activity-Based Costing methodology as tool for costing in otorhinolaryngology department en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2013
dc.identifier.isbn 978-80-7454-246-6
dc.date.issued 2013
dc.citation.spage 571
dc.citation.epage 579
dc.event.title 6th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2013-04-25
dc.event.edate 2013-04-26
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/sbornik/proceedings2013.pdf
dc.subject cost management en
dc.subject Activity-Based Costing en
dc.subject Hospital management en
dc.description.abstract Paper introduces the methodology for the Activity-Based Costing application in selected hospital department. First part of the paper describes the existing studies of ABC implementation in hospital management and outlines its benefits and restrictions. Following part of the paper introduces the performed case study of the ABC application in otorhinolaryngology department of the Czech regional hospital. Important issues related to the implementation methodology are discussed within the implementation process. These experiences are finally summarized and discussed in order to consider the efficiency of the sophisticated costing system application in hospital management, en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003667
utb.identifier.obdid 43870319
utb.identifier.wok 000329435800048
utb.source d-wok
dc.date.accessioned 2014-02-12T16:16:02Z
dc.date.available 2014-02-12T16:16:02Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
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