Cost Management and Economic Performance in Hospital Organizations | Cost Management and Economic Performance in Hospital Organizations: ABC and ABM

Vidigal Fernandes Martins

ISBN 10: 6209257046 / ISBN 13: 9786209257049

Published by Our Knowledge Publishing, 2025

About this Item

Cost Management and Economic Performance in Hospital Organizations | Cost Management and Economic Performance in Hospital Organizations: ABC and ABM | Vidigal Fernandes Martins | Taschenbuch | Englisch | 2025 | Our Knowledge Publishing | EAN 9786209257049 | Verantwortliche Person für die EU: SIA OmniScriptum Publishing, Brivibas Gatve 197, 1039 RIGA, LETTLAND, customerservice[at]vdm-vsg[dot]de | Anbieter: preigu.

Seller Inventory # 134280794

Bibliographic Details

• Title: Cost Management and Economic Performance in Hospital Organizations | Cost Management and Economic Performance in Hospital Organizations: ABC and ABM
• Publisher: Our Knowledge Publishing
• Publication Date: 2025
• Language: English
• ISBN 10: 6209257046
• ISBN 13: 9786209257049
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 6D millimeters 220 millimeters width by 150 millimeters height by 6 millimeters depth
• Weight: 143 grams
• Seller catalogs:
  • Bücher

About this title

Synopsis

Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained.