hypotheses that predict the ownership type would affect the extent to which the hospital strategically manages revenues and costs … hospitals. Moreover, there is strong evidence that the association between the extensive use of SCM strategies and hospital … financial performance is a function of the “match” between SCM use and a hospital's ownership type, operating characteristics …

costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

derived from the hospital's own internal contracting process which generates retention costs of medical personnel and costs of … since the initial cost was considered greater than treating the patient outside hospital facilities. These variables should …