Application of ABC Method in Hospital Management
نویسنده
چکیده
Paper analyses the present situation in application of Activity-Based Costing method in hospital management. Primary objective of the paper is to analyze the worldwide use of this method in healthcare sector and predict the possibilities of application of hospital wide ABC system. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part outlines the individual steps in ABC application a discusses the differences in the application procedures in different ABC applications. Primary objective of the paper is to outline the general methodology of the ABC application in hospitals. Key-Words: Healthcare management, hospital management, cost management, Activity-based costing, variable costing, process.
منابع مشابه
Specifics of the Activity-Based Costing applications in Hospital Management
The current paper analyses the specifics of the application of Activity-Based Costing method in hospital management. Primary objective of the paper is to outline the methodology of the ABC application in hospitals. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part describes the individual steps in ABC application and discusses the differen...
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