Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Robert Capettini"'
Publikováno v:
Accounting & Finance. 24:61-72
Publikováno v:
Managerial Finance. 24:46-59
Explains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to establish their view of the cost hierarchy and uses the information i
Publikováno v:
Journal of Accounting Education. 15:319-344
This case is designed to be used in a junior/senior level cost/managerial course or an MBA level managerial course. It provides instructors with the ability to address a wide variety of issues while demonstrating the interrelationships in the various
Autor:
Robert Capettini, Howard R. Toole
Publikováno v:
The Journal of Cost Analysis. 8:41-61
There have been many changes in recent years in the way the modern American factory operates. For many firms facing stiff domestic or foreign competition, the changes have been organizational and fall under the heading of “modern factory management
Autor:
Dennis Collins, Robert Capettini
Publikováno v:
Journal of Business Finance & Accounting. 5:335-351
Publikováno v:
Policy Sciences. 18:169-200
The major problem in reimbursement rate setting has been to develop approaches capable of identifying the inefficient deliverers of service, while recognizing legitimate differences in environmental factors and service orientation. This article sugge
Autor:
Robert Capettini, Richard A. Grimlund
Publikováno v:
Journal of Business Finance & Accounting. 10:83-103
Easily calculated sign tests are presented for analyzing the net present value characteristics and the number of internal rates of return of two important practical cases of cash flow patterns with multiple sign changes. Using two tables which summar
Publikováno v:
Public Health. 97:46-58
The fee-for-service reimbursement procedure employed by the Iowa Medicaid drugprogramme requires both the State Department of Social Services and individual pharmacies to perform a significant amount of administrative work. An alternative reimburseme
Publikováno v:
The British Accounting Review. 20:39-53
While the NPV and IRR models usually lead to correct and intuitively clear long-term investment decisions, there is a class of ‘mixed’ projects with both investment and financing phases in which the possibility of multiple rates of return and int
Publikováno v:
Journal of Accounting and Public Policy. 4:83-110
This paper illustrates a new LP approach, called Data Envelopment Analysis (DEA), which is used to set Medicaid prescription drug dispensing fees for a sample of 68 pharmacies. DEA utilizes Pareto efficiency to gauge the degree of relative technical