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...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

The aim of the thesis Challenges of cost management during the COVID-19 pandemic on the example of the company Pro kolekt d.o.o. is to present an analysis of the report, focusing on cost management in the observed time period in 2019 and 2020. The analysis is focused on the current crisis caused...

Within today’s competitive and cost-driven business environment, Medical Scheme Administrators are under tremendous pressure to ensure their operations are at the pinnacle of financial performance, through stable but profitable business structures, whilst achieving maximum return for...

This paper aims to investigate the expansion of an advanced management tool - Activity-based costing/management (ABC/M) among Czech companies and to map the level of its utilization. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic...

Vor dem Hintergrund des oft vernachlässigten industriellen Umweltschutzes in Entwicklungsländern entwickelt das Pilotvorhaben zur Unterstützung umweltorientierter Unternehmensführung in Entwicklungsländern (P3U) der Deutschen Gesellschaft für Technische Zusammenarbeit (GTZ) das Instrument...