Application of Advanced Cost Management Techniques in Hospital Management - Czech Perspective

被引：0
|
作者：
Popesko, Boris [1 ]
Tuckova, Zuzana [1 ]
机构：
[1] Tomas Bata Univ Zlin, Zlin 76001, Czech Republic
来源：
INNOVATION AND SUSTAINABLE COMPETITIVE ADVANTAGE: FROM REGIONAL DEVELOPMENT TO WORLD ECONOMIES, VOLS 1-5 | 2012年
关键词：
Healthcare management; hospital management; cost management; Activity-based costing; costing methods; INTENSIVE-CARE; METHODOLOGY; SYSTEM; TOOL;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper deals with the application of the modern cost management techniques in hospital management. The study analyses the used costing techniques and problems related to the application of accurate costing method in hospitals. It further compares the world approaches and the utilization of sophisticated costing system such as Activity-Based Costing with the situation in the Czech Republic. The study finally delimitates three costing systems: two defined by the Czech National Reference Center - TEZP and TNS and Activity-based approach, which are compared and discussed in great detail.
引用
收藏
页码：799 / 808
页数：10
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