• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2014 Vol.5(1): 82-87 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2014.V5.345

Implementation of the Process-Oriented Costing System in a Hospital Department

Boris Popesko and Petr Novák
Abstract—This paper focuses on utilizing costing methods in hospital organizations. The objective of the study was to develop and try out an advanced costing method that would be able to quantify the true cost of individual patients and their diagnoses. Activity-based costing was used as the initial costing methodology, which had been modified in order to facilitate its use in the hospital organization. The first part of the paper analyses recent studies on utilizing costing methods in such environments. The second section presents the case study performed as well as definitions of the costing system’s features. The final part includes discussion on the benefits and limitations of actually applying said costing method in the hospital organization.

Index Terms—Hospital management, activity-based costing, costing methods.

Boris Popesko is with the Tomas Bata University in Zlín (e-mail: Popesko@fame.utb.cz).

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Cite:Boris Popesko and Petr Novák, "Implementation of the Process-Oriented Costing System in a Hospital Department," International Journal of Trade, Economics and Finance vol.5, no.1, pp. 82-87, 2014.

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