Transaction Cost Economics has been used in the healthcare context to discuss the make-or-buy dichotomy, focusing on minimizing production or governance costs, respectively. Nevertheless, it is important to recognize that there are other relevant costs, which influence these decisions in health...

Um sowohl eine qualitativ hochwertige Versorgung anbieten zu können als auch aus wirtschaftlicher Sicht dauerhaft die eigene Existenz zu sichern, hat die Kosten- und Leistungsrechnung als Grundlage des Controllings eine herausragende Relevanz für die Krankenhäuser. Denn nur wer Kosten sowie...

Purpose ndash; The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...

An increasing focus on hospital productivity has rendered a need for more thorough knowledge of cost drivers in hospitals, including a need for quantification of the impact of age, case-mix and other characteristics of patients, as well as establishment of the cost-quality relationship. The aim...