Management accounting

被引：0

作者：

Glomazic J. ^{[1
]}

机构：

[1] University of Donja Gorica, Montenegro

来源：

Studies in Health Technology and Informatics | 2020年 / 274卷

关键词：

budget; cost drivers; cost price; costs; Management accounting; variance analysis;

D O I：

10.3233/SHTI200668

中图分类号：

学科分类号：

摘要：

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making. © 2020 The authors and IOS Press. All rights reserved.

引用

页码：82 / 98

页数：16