ACTIVITY-BASED COSTING IN HEALTH CARE ORGANIZATIONS

Ljilja Antić, Vesna Sekulić

DOI Number
10.22190/FUEO1604351A
First page
351
Last page
364

Abstract


The concept of Activity-Based Costing (ABC) provides informational support to the performance of key management activities in different organizations. Focused on activities and processes within the organization, this concept, using appropriate cost drivers, provides more accurate information on activity costs and costs objects. The paper analyzes the specificities of applying the traditional and improved model of activity-based costing in health organizations.


Keywords

health care organizations, costing, activities, cost drivers

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References


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DOI: https://doi.org/10.22190/FUEO1604351A

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