Title:

Rachunek kosztów działań jako instrument zarządzania szpitalem

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

Application Activity - Based Costing to Hospitals

Creator:

Kludacz, Magdalena

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1085, s. 227-235

Abstrakt:

The purpose of this paper is to emphasise the important role of costing system in a decision making process in hospitals. The traditional methods that are used to determine product cost, very often produce wrong information. Thus sometimes managers can make mistakes in their decisions. The article presents a new costing system - ABC that could afford appropriate information about costs of the medical services delivered to the patients. It has been developed by R. Caplan and R. Cooper. ABC systems are designed on the premise that products require "activities" and that these activities, in turn, consume "resources". Activity-based costing is an advanced cost calculation technique that allocates resource costs to products based on activity consumption. Every step of proposed ABC system has been presented in the article. Applying ABC could benefit hospitals in several ways. Apart from providing realistic cost information, ABC could help hospitals improve the quality of their medical services and, at the same time, reduce costs.(original abstract)

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2005

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2005; nr 1085 ; Rachunkowość a controlling

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)