Aims: To outline the scope for use of new methods of grouping patient information (HRGs and HBGs) in program budgeting, disease costing and healthcare needs assessment. Methods: Review of methods of costing diseases, setting priorities and of developments in costing and valuing groups of patients/treatments. Results: HRGs, which are shortly to be available in England covering all acute hospital...

www.pharmacypractice.org (ISSN: 1886-3655) 1 ABSTRACT The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. Objective: To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. Method: A preliminary costing analysis was perf...

UNLABELLED The short-comings of current anticoagulants have led to the development of newer, albeit more expensive, oral alternatives. OBJECTIVE To explore the potential impact the new anticoagulants dabigatran and rivaroxaban in the local hospital setting, in terms of utilisation and subsequent costing. METHOD A preliminary costing analysis was performed based on a prospective 2-week clini...

The purpose of this paper is to provide a method to identify customer (sustainability) demands, map these via price equivalents and use the equivalents for green logistics target costing. We use the methodology of Expert Survey and Choice Based Conjoint Analysis to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia th...

Component-based software development is a promising set of technologies designed to move software creation from its current, labor-intensive, craft-like approach to a more modern, reusecentered style. However, a lesson learned from previous radical software process innovations is that a strong technology alone is generally insufficient for successful adoption. In order for gains to be realized ...

Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived use...

Activity-based costing has been identified as an effective system that helps the companies in manufacturing and service industry to reduce their cost. Due high reliability accuracy of activity-based costing, without a doubt, had used implemented widely by replace traditional costing. This is because considered many researchers it no more reliable act this constantly changing market conditions, ...

Decisionand policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrum...