About: Activity-Based Costing Method Utilization in Healthcare Organizations

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This paper deals with the problems related to the application of Activity Based Costing systems in hospital organizations. The objective of the study is to evaluate the specifics of the ABC application in healthcare organizations. The first part of the paper analyses recent studies focused on the application of the costing systems in hospital organizations. The final part of the paper compares the individual approaches to the problem and defines the elementary differences between the application of ABC in manufacturing and healthcare organizations. The results of the case-studies performed in the manufacturing and healthcare sectors are used and finally, the specifics of the ABC application in healthcare organizations are generally formulated. This paper deals with the problems related to the application of Activity Based Costing systems in hospital organizations. The objective of the study is to evaluate the specifics of the ABC application in healthcare organizations. The first part of the paper analyses recent studies focused on the application of the costing systems in hospital organizations. The final part of the paper compares the individual approaches to the problem and defines the elementary differences between the application of ABC in manufacturing and healthcare organizations. The results of the case-studies performed in the manufacturing and healthcare sectors are used and finally, the specifics of the ABC application in healthcare organizations are generally formulated. (en)
Title	Activity-Based Costing Method Utilization in Healthcare Organizations Activity-Based Costing Method Utilization in Healthcare Organizations (en)
skos:prefLabel	Activity-Based Costing Method Utilization in Healthcare Organizations Activity-Based Costing Method Utilization in Healthcare Organizations (en)
skos:notation	RIV/70883521:28120/13:43870100!RIV14-MZ0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(NT12235)
http://linked.open...iv/cisloPeriodika	78
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Tučková, Zuzana Popesko, Boris Fialová, Šárka
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	59418
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/13:43870100
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Healthcare Management, Cost Management, Activity-based costing. (en)
http://linked.open.../riv/klicoveSlovo	Activity-based costing. Cost Management Healthcare Management
http://linked.open...odStatuVydavatele	FR - Francouzská republika
http://linked.open...ontrolniKodProRIV	[EB52BA5982DA]
http://linked.open...i/riv/nazevZdroje	World Academy of Science Engineering and Technology
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Application of modern calculation methods for optimization of costs in health care
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	2013
http://linked.open...iv/tvurceVysledku	Fialová, Šárka Popesko, Boris Tučková, Zuzana
issn	2010-376X
number of pages	6 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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