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A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay

Author

Listed:
  • Ionete Toplicianu Selina

    (Valahia University of Targoviste, Doctoral School)

  • Toplicianu Valerica

    (Valahia University of Targoviste, Faculty of Economics)

Abstract

The highly affected world economy has also left its mark on the health systems. In Romania, the health system copes with shortages, even though multiple reforms have taken place. The purpose of the present paper is to show the importance of “borrowing” the cost methods of the private system and to use them in the public health system, especially for the overnight hospital stay. This transposition of methods has as a goal to make it easier to make decisions based on the calculation of the actual costs of hospitals. Limitation of resources’ availability can be also found in this domain, and the resources’ efficient use is a desideratum for each manager. In this paper, the epistemological positioning is situated along the positivism-constructivism axis. The present study relies both on the literature in the domain and on observation and personal research out in the field.

Suggested Citation

  • Ionete Toplicianu Selina & Toplicianu Valerica, 2013. "A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1304-1308, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1304-1308
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    Citations

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    Cited by:

    1. Šárka Papadaki & Boris Popesko, 2016. "Cost Analysis of Selected Patient Categories Within A Dermatology Department Using an ABC Approach," Global Journal of Health Science, Canadian Center of Science and Education, vol. 8(6), pages 234-234, June.

    More about this item

    Keywords

    health care system; cost accounting; ABC method; hospital;
    All these keywords.

    JEL classification:

    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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