COST ANALYSIS OF GOOD PRACTICE - A CASE STUDY FOR DENTISTRY SERVICES IN ROMANIA

The vital decisions of the enterprise are connected to knowing the costs, their structure and characteristics. From this perspective, one can say that, by classifying costs, we can rapidly choose those costs that correspond to the specific needs of information. From the good practice spectrum, the medical research is expected to continue producing a high number of alternatives to detect, prevent and treat different affections. There is a wide set of theories, techniques and instruments for the allocation of expenses through the so called allocation keys. In completion of this practice, management accounting involves the allocation of costs among responsibilities centers, in order to predict the effects of the decisions taken into management, the computation of tariffs, motivation of employees, assets evaluation and income determination, opportunity costs estimation. This study refers to allocation of resources in a systematic manner and not an intuitive one.