Activity-based costing and management in a hospital-based endoscopic surgery unit
Küçük Resim Yok
Tarih
2015
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Allied Academies
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The main purpose of this study is to develop a practical activity-based costing model to estimate the cost price of a gastrointestinal diagnostic and therapeutic endoscopic procedure in a secondary care private hospital in Balkan Region of Turkey. The model allows for accurate documentation of resource consumption and costs in order to facilitate objective decision-making. The costs of endoscopy diagnostic and therapeutic procedures calculated in this model are strictly related to resources consumed. The model aims at improving allocation of indirect costs and calculation of direct costs.
Açıklama
Anahtar Kelimeler
Activity Based Costing; Cost Drivers; Gastrointestinal Endoscopy; Turkey
Kaynak
Academy of Strategic Management Journal
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
14
Sayı
SpecialIssue
