search query: @author Hämmerle, M. / total: 3
reference: 2 / 3
| Author: | Hämmerle, M. Mair, A. Steckel, R. |
| Title: | Kostenrechnung für die Arztpraxis. |
| Journal: | Journal für Betriebswirtschaft
1993 : VOL. 43:5, p. 225-241 |
| Index terms: | COST ALLOCATION COST CONTROL COST ACCOUNTING HEALTH SERVICE |
| Language: | ger |
| Abstract: | This paper is an attempt to analyze cost structure, allo- cation and cost responsibility of surgery. The method for cost accounting of surgery, developed by authors of this article, make possible to sort out essential part of the costs in the sector of source. |
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