Purpose – The purpose of this paper is to describe the standardization of cost accounting by diagnosis-related groups … national cost comparability. Originality/value – This paper’s contribution is to show how the construction of an accounting …

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …