A new costing system providing cost analysis for pricing decisions in healthcare institutions: resource consumption accounting
نویسندگان
چکیده
منابع مشابه
Pricing Decisions and the role of Cost Accounting Systems and Cost Information in Tourism Organisations
The accounting literature reports that the ability to set prices efficiently for products and services is supported by an effective costing system. Prior research indicates the dominance of pricing methods using fixed and variable cost information and discusses the benefits of applying sophisticated costing methods to aid in pricing decisions. The purpose of this paper is to investigate the rol...
متن کاملImproving hospital cost accounting with activity-based costing.
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.
متن کاملPrecision Medicine: A New Revolution in Healthcare System
Every human being is different based on genetics, lifestyle, and environmental factors. Novel medical technologies have become more precise owing to molecular information, including genomics, transcriptomics, proteomics, metabolomics, etc. The “omics” technologies have opened up new horizons for healthcare systems, enabling them to prevent and/or diagnose diseases more precisel...
متن کاملAsset Pricing - Constrained by Past Consumption Decisions
The attempt to match asset price characteristics such as the risk-free interest rate, equity premium and the Sharpe ratio with data for models with instantaneous consumption decisions and time separable preferences has not been very successful. Many recent versions of asset pricing models have, in order to match those financial characteristics better with the data, employed habit formation wher...
متن کاملA System Dynamics Approach to Healthcare Cost Control
Abstract The purpose of this article is to present a system dynamics (SD) model for studying the interconnections among human being weight, eating habit, exercise, body fat, take-in medication, drugs-uses, and the health problems in general. Due to the fact that all of these factors have direct and indirect impacts on the expenses that insurance company have to pay this author is proposing a ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Health Care Academician Journal
سال: 2015
ISSN: 2148-7472
DOI: 10.5455/sad.201502012226