About: APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY Goto Sponge NotDistinct Permalink

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

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The research presented here focuses on a case study where Activity-Based Costing was applied in the department of neonatology at a Czech regional hospital. Introducing the more sophisticated Activity-Based Costing method (also referred to as ABC) potentially brings about great improvement in the accuracy of the estimated costs. ABC also reaps benefits in the additional information it discloses for decision-makers and managers. The paper presents the manner of application of said ABC approach within the selected department. It also compares the costs of the selected sample of patients within the chosen diagnoses, as calculated by ABC, with the insurance payments received by the institution and the costs determined by the traditional costing methods currently used at the hospital. The research presented here focuses on a case study where Activity-Based Costing was applied in the department of neonatology at a Czech regional hospital. Introducing the more sophisticated Activity-Based Costing method (also referred to as ABC) potentially brings about great improvement in the accuracy of the estimated costs. ABC also reaps benefits in the additional information it discloses for decision-makers and managers. The paper presents the manner of application of said ABC approach within the selected department. It also compares the costs of the selected sample of patients within the chosen diagnoses, as calculated by ABC, with the insurance payments received by the institution and the costs determined by the traditional costing methods currently used at the hospital. (en)
Title	APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY (en)
skos:prefLabel	APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY (en)
skos:notation	RIV/70883521:28120/14:43872003!RIV15-MSM-28120___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Novák, Petr Popesko, Boris
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	3841
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/14:43872003
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech republic; hospital; neonatology; Activity-Based Costing (en)
http://linked.open.../riv/klicoveSlovo	Czech republic neonatology Activity-Based Costing hospital
http://linked.open...ontrolniKodProRIV	[E1B817CA4CFA]
http://linked.open...v/mistoKonaniAkce	Tallinn
http://linked.open...i/riv/mistoVydani	Tallinn
http://linked.open...i/riv/nazevZdroje	International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Novák, Petr Popesko, Boris Papadaki, Šárka
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2014-12-11 (xsd:date)
number of pages	13 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Tallinn University of Technology
https://schema.org/isbn	978-1-60595-204-8
http://localhost/t...ganizacniJednotka	28120

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 77 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software