ACTIVITY-BASED COSTING AS A METHOD OF EBIT ESTIMATION IN HEALTH CARE INDUSTRY Cover Image

ACTIVITY-BASED COSTING JAKO METODA USTALANIA WYNIKU OPERACYJNEGO W SŁUŻBIE ZDROWIA
ACTIVITY-BASED COSTING AS A METHOD OF EBIT ESTIMATION IN HEALTH CARE INDUSTRY

Author(s): Katarzyna Kuta, Krzysztof Rudnicki
Subject(s): Economy, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: Activity-Based Costing; healthcare

Summary/Abstract: This article is focused on the determination of the influence of different cost calculation methods including traditional methods used in cost accounting and Activity-Based Costing on operating revenue in health care. The elaboration is based on the assumption of significant impact of cost accounting method on unit cost and which is related operating revenue. In the article there are presented findings and results of earlier examinations

  • Issue Year: 1/2015
  • Issue No: 1
  • Page Range: 49-59
  • Page Count: 11
  • Language: Polish