منابع مشابه
Cost Accounting in the Operating Room
One of the problems in dealing with the above scenario is the lack of timely, accurate cost data upon which to base any decisions. Cost information is inadequate in many hospital departments, but the place where the lack of accurate cost data is most evident is often the Operating Room. The Surgery department is the leader in medical supply usage for the entire hospital. Decisions are made here...
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The need for physician cost accounting data has been prompted by the emergence of capitation and risk-sharing among hospitals and physician group practices. It is no longer sufficient to know the costs of hospital services only: accurate cost data must be developed for the continuum of care. In initiating a costing effort, physician practices can benefit from some of the cost accounting lessons...
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Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high ...
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MeDoc has developed cost and payment models suitable for electronic library services. The partners cooperating in the MeDoc service are users, providers and producers of information products. The cost models ooered to the users are various forms of subscription and "pay per view"-purchase. As payment models both credit and debit models are considered suitable for the MeDoc service. Initially on...
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Introduction In 1978, cost accounting was made compulsory by law for all Austrian public hospitals [1]. Cost accounting at the Chemical Central Laboratory of the Landeskrankenstalten in Salzburg follows the procedures suggested by the law; it is done by the hospital's administration with the help of electronic data-processing (EDP). The hospital is a teaching hospital with 1600 beds; in additio...
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ژورنال
عنوان ژورنال: Bulletin of South Ural State University series "Economics and management"
سال: 2017
ISSN: 1997-0129,2413-1016
DOI: 10.14529/em170123