search query: @author McAulay, L. / total: 8
reference: 5 / 8
| Author: | Holford, D. McAulay, L. |
| Title: | Is the NHS progressing towards activity-based accounting? |
| Journal: | Management Accounting (London)
1987 : DEC, VOL. 65:11, p. 40-42 |
| Index terms: | COST ACCOUNTING EXPERT SYSTEMS NATIONAL HEALTH SERVICE |
| Language: | eng |
| Abstract: | Review of development specialty costing, with a description of three alternative approaches to the UK National Health Service (NHS), to explore the relevant issues prior to drawing tentative conclusions. The statistical approach requires the least resources. Alternative systems and outputs. The fixed and variable costs in apportionment systems for planning and control. Information technology. Management information. The apportionment model. |
SCIMA