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| rdf:type
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| Description
| - An increasing trend is being observed in healthcare costs in the United States and Europe for the past several decades. The rises in healthcare costs are due to the advances in technology, progressive health awareness among people and ageing population (Goyen and Debatin, 2009). Health care as a part of the tertiary sector is very expensive. Health insurance companies, the central government, regional governments and citizens themselves currently spend approximately 7.5% of the GDP in the Czech Republic on the health care services. In 2012, total expenditures on health care reached 293.6 billion CZK. Health care costs are currently growing faster than the real economy. The most expensive part of health care is represented by hospital care, what represents approximately the half of all expenditures. (OECD, 2012) The increasing cost of the healthcare services, limited payments from the insurance companies and the increasing demand for the quality of care results in managers of hospital organizations seeking more detailed information about the structure and purpose of the organization´s expenses. They start to analyze the hospital’s operations and costs more intensively and to search for advanced cost management techniques in order to improve the information quality for decision-making. These techniques help to gain a better understanding of the relationships between the cost and provided services in order to improve the efficiency of existing operations. (Popesko, Tučková, Fialová, 2013). Cost accounting information is useful for managers in a number of areas. These include the management of department costs, pricing decisions, strategic planning and profitability analysis. (Finkler, 2001) The aim of the research is to determine the current situation in cost management and calculations in hospitals in the Czech Republic. The reason is that usage of appropriate methods and techniques of cost accounting affects the quality of decision making.
- An increasing trend is being observed in healthcare costs in the United States and Europe for the past several decades. The rises in healthcare costs are due to the advances in technology, progressive health awareness among people and ageing population (Goyen and Debatin, 2009). Health care as a part of the tertiary sector is very expensive. Health insurance companies, the central government, regional governments and citizens themselves currently spend approximately 7.5% of the GDP in the Czech Republic on the health care services. In 2012, total expenditures on health care reached 293.6 billion CZK. Health care costs are currently growing faster than the real economy. The most expensive part of health care is represented by hospital care, what represents approximately the half of all expenditures. (OECD, 2012) The increasing cost of the healthcare services, limited payments from the insurance companies and the increasing demand for the quality of care results in managers of hospital organizations seeking more detailed information about the structure and purpose of the organization´s expenses. They start to analyze the hospital’s operations and costs more intensively and to search for advanced cost management techniques in order to improve the information quality for decision-making. These techniques help to gain a better understanding of the relationships between the cost and provided services in order to improve the efficiency of existing operations. (Popesko, Tučková, Fialová, 2013). Cost accounting information is useful for managers in a number of areas. These include the management of department costs, pricing decisions, strategic planning and profitability analysis. (Finkler, 2001) The aim of the research is to determine the current situation in cost management and calculations in hospitals in the Czech Republic. The reason is that usage of appropriate methods and techniques of cost accounting affects the quality of decision making. (en)
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| Title
| - CALCULATIONS AND COST MANAGEMENT IN CZECH HOSPITALS
- CALCULATIONS AND COST MANAGEMENT IN CZECH HOSPITALS (en)
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| skos:prefLabel
| - CALCULATIONS AND COST MANAGEMENT IN CZECH HOSPITALS
- CALCULATIONS AND COST MANAGEMENT IN CZECH HOSPITALS (en)
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| skos:notation
| - RIV/70883521:28120/14:43872000!RIV15-MSM-28120___
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/14:43872000
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - Czech republic; hospitals; cost; calculations (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
| |
| http://linked.open...i/riv/nazevZdroje
| - International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
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| http://linked.open...in/vavai/riv/obor
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| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| - Popesko, Boris
- Papadaki, Šárka
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| http://linked.open...vavai/riv/typAkce
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| http://linked.open.../riv/zahajeniAkce
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| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| - Tallinn University of Technology
|
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
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