Improving hospital cost accounting with activity-based costing

Autor:	Yee-Ching Lilian Chan
Rok vydání:	1993
Předmět:	Leadership and Management business.industry Strategy and Management Health Policy Control (management) Cost accounting Hospital cost Product (business) Financial management Health services Health care Operations management Activity-based costing business health care economics and organizations
Zdroj:	Health Care Management Review. 18:71-77
ISSN:	0361-6274
DOI:	10.1097/00004010-199301810-00008
Popis:	In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::469d8157ffa6bee8a1232ae7a3408029 https://doi.org/10.1097/00004010-199301810-00008 Zobrazit plný text záznamu