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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F14%3A43872003%21RIV15-MSM-28120___
rdf:type
skos:Concept n13:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/70883521:28120/14:43872003!RIV15-MSM-28120___
n3:aktivita
n4:V
n3:aktivity
V
n3:dodaniDat
n11:2015
n3:domaciTvurceVysledku
n6:6511767 n6:7214022
n3:druhVysledku
n18:D
n3:duvernostUdaju
n8:S
n3:entitaPredkladatele
n12:predkladatel
n3:idSjednocenehoVysledku
3841
n3:idVysledku
RIV/70883521:28120/14:43872003
n3:jazykVysledku
n15:eng
n3:klicovaSlova
Czech republic; hospital; neonatology; Activity-Based Costing
n3:klicoveSlovo
n19:hospital n19:Activity-Based%20Costing n19:Czech%20republic n19:neonatology
n3:kontrolniKodProRIV
[E1B817CA4CFA]
n3:mistoKonaniAkce
Tallinn
n3:mistoVydani
Tallinn
n3:nazevZdroje
International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
n3:obor
n17:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
3
n3:rokUplatneniVysledku
n11:2014
n3:tvurceVysledku
Papadaki, Šárka Novák, Petr Popesko, Boris
n3:typAkce
n20:WRD
n3:zahajeniAkce
2014-12-11+01:00
s:numberOfPages
13
n16:hasPublisher
Tallinn University of Technology
n5:isbn
978-1-60595-204-8
n14:organizacniJednotka
28120