Test and Development of Fixed-Unfixed Cost Accounting Model (FUCAM) in a Hospital Setting
Abstract
Full Text:
PDFReferences
Tan SS, Rutten FF, van Ineveld BM, Redekop WK, Hakkaart-van Roijen L. Comparing methodologies for the cost estimation of hospital services. Eur J Health Econ. 2009; 10: 39–45p.
Larsen J, Skjoldborg US. Comparing systems for costing hospital treatments: the case of stable angina pectoris. Health Policy. 2004; 67: 293p.
Riewpaiboon A, Malaroje S, Kongsawatt S. Effect of costing methods on unit cost of hospital medical services. Trop Med Int Health. 2007; 12: 554–563p.
Clement Nee Shrive FM, Ghali WA, Donaldson C, Manns BJ. The impact of using different costing methods on the results of an economic evaluation of cardiac care: microcosting vs gross-costing approaches. Health Econ. 2009; 18: 377–388p.
Willan AR, O’Brien BJ. Cost prediction models for the comparison of two groups. Health Econ. 2001; 10: 363–366p.
Lipscomb J, Yabroff KR, Brown ML, Lawrence W, Barnett PG. Health care costing: data, methods, current applications. Med Care. 2009; 47: S1–S6p.
Vangermeersch R. Control: classic model. Int Encycl. 1996; 2: 174–175p.
Finkler S, Ward D, Baker J. Essentials of Cost Accounting for Health Care Organizations. New York: Aspen Publishers; 2007.
Velmurugan MS. The success and failure of activity-based costing systems. J Perfor Manag. 2010; 23(2): 3–33p.
Friedl G, Kupper H-U, Pedell B. Relevance added: combining ABC with German cost accounting. Strat Fin. 2005; 86: 56–61p.
Rebitzer G. Life cycle assessment. Part 1: framework, goal and scope definition, inventory analysis, and applications. Environ Int. 2004; 30: 701–720p.
Tennenbaum SE. Network Energy Expenditures for Subsystem Production, MS Thesis. Gainesville, FL: University of Florida; 1988, p. 131.
Burrows G, Chanhall RH. Target costing: first and second comings. Acc Hist Rev. 2012; 22(2): 127–142p.
Khan A, Zaman S. Costs of vaginal delivery and Caesarean section at a tertiary level public hospital in Islamabad, Pakistan. BMC Pregn Childb. 2010; 10: 2p.
Alamia V, Royek AB, Jaekle RK, Meyer BA. Preliminary experience with a prospective protocol for planned vaginal delivery of triplet gestations. Am J Obst Gynecol. 1988; 179(5): 1133–1135p.
DOI: https://doi.org/10.37628/ijnspr.v5i1.806
Refbacks
- There are currently no refbacks.