Management accounting & control
DBC in hospitals: a strategic costing perspective
Hartmann, prof.dr. F.G.H. | Welten, drs. T.P.M.
MCA, 2006
In this article the authors explore the potential role of DBC-costing (from this point on used as a synonym for DRG-costing) for supporting hospital’s strategic choice, as they will argue that two arguments feed their preliminary expectation that DBC-types of costing may support hospital’s strategic management. First, the basic logic of DBC-type costing systems shows similarities with cost management techniques that have been proposed in theory and practice under the heading of strategic costing (Cooper & Slagmulder, 2003, 2004; Baxendale & Raju, 2004). DBCcosting specifically seems to build on the ideas of activities as cost drivers, as is central to ABC-analyses. The authors will elaborate on these similarities more extensively below. Second, DBCs provides hospitals with a major and costly change, which by itself calls for any analysis of its associated costs and benefits of the related strategic moves.
Deze auteur publiceerde ook
Welten, drs. T.P.M. | 1994
Downloads: 706
Management accounting &am...
Welten, drs. T.P.M. | 1994
Downloads: 1.751
Management accounting &am...
Hartmann, prof.dr. F.G.H. | 2009
Downloads: 581
Management accounting &am...
Bouwens, prof.dr. J.F.M.G. | Hartmann, prof.dr. F.G.H. | Maas, dr. V.S. | Perego, drs. P. | Rinsum, drs. M. van | 2003
Downloads: 1.220
Management accounting &am...
Berg, drs. D.A.J.G. van den | Dinteren, drs. A.A. van | Hartmann, prof.dr. F.G.H. | 2006
Downloads: 607
Management accounting &am...
Hartmann, prof.dr. F.G.H. | Naranjo-Gil, dr. D. | 2004
Downloads: 583
Management accounting &am...
Welten, drs. T.P.M. | 1994
Downloads: 973
Management accounting &am...
Welten, drs. T.P.M. | 1997
Downloads: 1.031
Management accounting &am...
Welten, drs. T.P.M. | 1997
Downloads: 704
Management accounting &am...
Hartmann, prof.dr. F.G.H. | Slapnicar, dr. S. | 2007
Downloads: 1.485
Management accounting &am...
Anderen downloaden ook deze publicaties