Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236
All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The …