haku: @indexterm HOSPITAL MANAGEMENT / yhteensä: 364
viite: 54 / 364
| Tekijä: | Macarthur, J. Stranahan, H. |
| Otsikko: | Cost driver analysis in hospitals: a simultaneous equations approach |
| Lehti: | Journal of Management Accounting Research
1998 : VOL. 10:1, p. 279-312 |
| Asiasana: | ACCOUNTING RESEARCH MANAGEMENT HOSPITAL MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | This paper extends recent cost driver research to the health care sector. In various case studies it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. A unique feature of the research is the treatment of complexity as an endogenous variable. |
SCIMA