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Cost accounting implications of surgical learning in the DRG era : data evidence from a German hospital
Ernst, Christian; Szczesny, Andrea - In: Schmalenbach business review : sbr 57 (2005) 2, pp. 127-166
Persistent link: https://www.econbiz.de/10002747093
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Assessing DRG cost accounting with respect to resource allocation and tariff calculation : the case of Germany
Vogl, Matthias - In: Health economics review 2 (2012) 15, pp. 1-12
its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and … assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost … calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the …
Persistent link: https://www.econbiz.de/10009753412
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Annuitätsorientierte Kostenrechnung : zur Verrechnung kalkulatorischer Kosten am Beispiel der kommunalen Abwasserbeseitigung
Brüning, Gert - In: Zeitschrift für öffentliche und gemeinwirtschaftliche … 21 (1998) 2, pp. 137-155
Persistent link: https://www.econbiz.de/10001243907
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COSTA: ein Entscheidungs-Unterstützungs-System zur deckungsbeitragsmaximalen Einteilung von Verkaufsgebieten
Skiera, Bernd - In: Journal of business economics : JBE 64 (1994) 10, pp. 1261-1283
Persistent link: https://www.econbiz.de/10001170615
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Auf dem Weg zur fixkostenintensiven Unternehmung?
Backhaus, Klaus - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 48 (1996) 2, pp. 95-129
Persistent link: https://www.econbiz.de/10001193616
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Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia : a case study
Bertoni, Michele; De Rosa, Bruno; Draz̆ić Lutilsky, Ivana - In: Management : journal of contemporary management issues 22 (2017), pp. 109-128
Persistent link: https://www.econbiz.de/10012144906
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Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals : the case of Slovenia and Croatia
Jovanović, Tatjana; Dražić-Lutilsky, Ivana; … - In: Economic research 32 (2019) 1,4, pp. 3754-3772
Persistent link: https://www.econbiz.de/10012405711
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How to win the games in hospital management: Prozeßkostenmanagement als Spielregelsystem der Prozeßoptimierung
Bieta, Volker - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 52 (2000) 4, pp. 399-416
Persistent link: https://www.econbiz.de/10001521026
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Incorporating efficiency in hospital-capacity planning in Germany
Kuntz, Ludwig; Scholtes, Stefan; Vera, Antonio - In: The European journal of health economics : HEPAC ; … 8 (2007) 3, pp. 213-223
Persistent link: https://www.econbiz.de/10003546657
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Getting management accounting off the ground : post-colonial neoliberalism in healthcare budgets
Wickramasinghe, Danture - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 323-355
Persistent link: https://www.econbiz.de/10011405655