"RIV/70883521:28120/14:43872003" . . "Papadaki, \u0160\u00E1rka" . "978-1-60595-204-8" . "V" . . "[E1B817CA4CFA]" . "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 . "Czech republic; hospital; neonatology; Activity-Based Costing"@en . . "Nov\u00E1k, Petr" . "2014-12-11+01:00"^^ . "13"^^ . "International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)" . "RIV/70883521:28120/14:43872003!RIV15-MSM-28120___" . "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." . "3"^^ . "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 . "2"^^ . . . "APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY" . . . "28120" . "Tallinn" . . "Tallinn" . "Tallinn University of Technology" . . . . "APPLICATION OF THE ACTIVITY-BASED COSTING METHOD IN A HOSPITAL ORGANIZATION: CASE STUDY IN THE DEPARTMENT OF NEONATOLOGY"@en . . . "Popesko, Boris" . . . . . "3841" .