Cost and reimbursement analysis of selected hospital diagnoses via activity-based costing

Evaluating the Use of the Activity Based Costing Method in the Construction Industry in the V4 Countries

“…In addition to these advantages, the ABC method has also its restriction as it is more demanding in terms of the volume and structure of the data processing. In case of its application, it is therefore necessary to consider carefully all the benefits and costs associated with its implementation [21], [22], [23]. The extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements.…”

Analysis of the costs and revenues of agricultural products in the selected countries of Central Europe

“…Only after that an enterprise can work with such costs and constantly evaluate them. In ensuring the controlling of production and products a method Activity Based Costing is a suitable choice since it reveals the real causes of costs and «driving forces of activities» laying down the requirements that lead to the specific use of shared resources associated with that activity [12][13][14]. Technology audiT and producTion reserves -№ 4/5(36), 2017…”

Public-Private Partnerships as a Way of Financing in the Healthcare System (Based on the Examples of Poland and the United Kingdom)

“…Tendencies in the European Union's countries indicate that healthcare expenses are mostly fi nanced from public sources, similar tendencies can be observed in Poland and the United Kingdom. Healthcare systems in all European countries recently face the several challenges which are connected with increasing healthcare expenditures and frequent disproportions between the cost and the reimbursements of individual hospital diagnoses (see Popesko et al 2015). In many countries we can observe the initiatives to improve the fi nancial health of the hospitals by the diff erent strategies such as horizontal integration (Papadaki et al 2016).…”