IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v1y2014i42p189-196.html
   My bibliography  Save this article

From ABC to Time Driven Activity Based Costing for outpatient clinics

Author

Listed:
  • Constanta Iacob

    (University of Craiova Faculty of Economics and Business Administration)

  • Camelia Constantin

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

A good lead firm, said M.Jr.Harper, means being in control its future and to be master of the future is learning to work with the information. But one can not seriously claim that the accounting information fully meet all the information needs of different user groups, especially when it comes to accounting management whose role is perceived differently by each entity, depending on the purpose and objectives management. Given the complexity of public healthcare institutions, especially public hospital units, it becomes necessary to thorough knowledge of the organization and exercise management control as accurate determination of costs, determining the strengths and shortcomings of cost calculation and assessment information their implications on the performance of the entities is a constant imperative of decision making. In this context we want to point out that it is the method impact Time Driven Activity Based Costing over the management of the hospital units.

Suggested Citation

  • Constanta Iacob & Camelia Constantin, 2014. "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 189-196.
    • Handle: RePEc:aio:aucsse:v:1:y:2014:i:42:p:189-196
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0042v1-025.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Iacob, Constanta & Constantin, Camelia, 2014. "Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data," MPRA Paper 60266, University Library of Munich, Germany.

    More about this item

    Keywords

    management control; calculation methods; decisions;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:1:y:2014:i:42:p:189-196. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.