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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F12%3A43868020%21RIV13-MZ0-28120___
rdf:type
skos:Concept n13:Vysledek
dcterms:description
Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discussed. Following part of the paper analyses the situation in the field of healthcare organization management. Objective of the paper is to analyze the application of the modern costing systems and process management techniques in healthcare institutions. Application of these techniques in the healthcare organizations brings number of specifics which have to be solved before the implementation. Final part of the paper outlines the benefits and information outputs of modern costing and process management systems in healthcare organizations. Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discussed. Following part of the paper analyses the situation in the field of healthcare organization management. Objective of the paper is to analyze the application of the modern costing systems and process management techniques in healthcare institutions. Application of these techniques in the healthcare organizations brings number of specifics which have to be solved before the implementation. Final part of the paper outlines the benefits and information outputs of modern costing and process management systems in healthcare organizations.
dcterms:title
Utilization of process oriented costing systems in healthcare organizations Utilization of process oriented costing systems in healthcare organizations
skos:prefLabel
Utilization of process oriented costing systems in healthcare organizations Utilization of process oriented costing systems in healthcare organizations
skos:notation
RIV/70883521:28120/12:43868020!RIV13-MZ0-28120___
n13:predkladatel
n19:orjk%3A28120
n3:aktivita
n6:P
n3:aktivity
P(NT12235)
n3:cisloPeriodika
1
n3:dodaniDat
n17:2013
n3:domaciTvurceVysledku
n12:3523969 n12:7214022
n3:druhVysledku
n10:J
n3:duvernostUdaju
n18:S
n3:entitaPredkladatele
n16:predkladatel
n3:idSjednocenehoVysledku
176675
n3:idVysledku
RIV/70883521:28120/12:43868020
n3:jazykVysledku
n9:eng
n3:klicovaSlova
Variable costing; Process modeling; Healthcare management; BPM; Activity-based costing
n3:klicoveSlovo
n5:Healthcare%20management n5:Variable%20costing n5:BPM n5:Activity-based%20costing n5:Process%20modeling
n3:kodStatuVydavatele
GB - Spojené království Velké Británie a Severního Irska
n3:kontrolniKodProRIV
[8C242F42489E]
n3:nazevZdroje
International Journal of Mathematical Models and Methods in Applied Science
n3:obor
n11:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:projekt
n8:NT12235
n3:rokUplatneniVysledku
n17:2012
n3:svazekPeriodika
6
n3:tvurceVysledku
Popesko, Boris Tučková, Zuzana
s:issn
1998-0140
s:numberOfPages
9
n7:organizacniJednotka
28120