Cost Management and Economic Performance in Hospital Organizations: Cost Management and Economic Performance in Hospital Organizations: ABC and ABM - Softcover
Inhaltsangabe
Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained.
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Über die Autorin bzw. den Autor
Professeur adjoint et directeur de la planification à l'Université fédérale d'Uberlândia - UFU. Titulaire d'une licence en sciences comptables, d'un master en ingénierie de production, doctorant en administration EAESP/FGV. Conseiller et vice-président de la surveillance du Conseil régional de comptabilité de Minas Gerais. Membre de l'Académie des sciences comptables de Minas Gerais.
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Paperback. Zustand: new. Paperback. Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Bestandsnummer des Verkäufers 9786209257049
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Cost Management and Economic Performance in Hospital Organizations
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Paperback. Zustand: new. Paperback. Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. Bestandsnummer des Verkäufers 9786209257049
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Cost Management and Economic Performance in Hospital Organizations
Verlag:
Our Knowledge Publishing Nov 2025, 2025
ISBN 10: 6209257046
ISBN 13: 9786209257049
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Taschenbuch. Zustand: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained.VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 84 pp. Englisch. Bestandsnummer des Verkäufers 9786209257049
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