Methods Of Costing
Mostrando 13-24 de 25 artigos, teses e dissertações.
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13. Uma investigaÃÃo do uso da contabilidade de custos em instituiÃÃes hospitalares de Teresina (PI) / An inquiry of the use of the accounting of costs in hospital institutions of Teresina (PI)
Although the hospital has, among its characteristics, the commitment with the societyâs health, such fact does not make it lose its business entity character. In order to remain in the competitive market, health organizations need a well-elaborated costs system that makes them know their reality and provides conditions for negotiation with their customers,
Publicado em: 2008
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14. Cost methods and target costing: A contribution to hospitals costs study / Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares
Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of the
Publicado em: 2006
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15. Desempenho de processos educacionais: mensuração e aplicação em instituição de ensino superior
This dissertation is aimed at presenting a proposal of development measurement model that results in a higher autonomy in the management of an institution of higher education. It consists of a case study that after characterizing the current historical context and elucidating basic concepts of development measurement, shows up the costs grounds, expenditures
Publicado em: 2006
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16. Análise de custos no setor hospitalar - utilização da metodolologia Activity Based Costing - ABC: O Caso das Cirurgias Cardíacas no Hospital Universitário de Uberlândia
The productive process in teaching hospitals is expensive due to the fact that it incorporates teaching activities, research and extension which make thee hospitals a reference for cutting edge technology. They also need to attend to the requirements established by new paradigms in society. Considering this challenge and the complexity of these organizations
Publicado em: 2006
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17. Uma contribuição ao estudo dos métodos de custeio tradicionais e do método de custeio baseado em atividades (ABC) quanto a sua aplicação numa empresa pesqueira cearense para fins de evidenciação de resultado. / A contribution to the study of the traditional costing methods and the method of costing based activities (ABC) with relationship to your application in a from Ceará fishing company for ends of result evidencing.
Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishe
Publicado em: 2003
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18. MÃtodos de controle gerencial em empresas do setor de transporte rodoviÃrio de carga : uma investigaÃÃo na cidade do Recife
This research has as objective investigate the systems of management control, the costing methods and the practices of cost accounting, used in the companies of burden transports located in the city of Recife, in the State of Pernambuco. The research also investigates as those companies, that render logistics services, evaluate their economicalfinancial perf
Publicado em: 2003
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19. Mudança organizacional e a difusão de metodos de custeio no Brasil
Through the analysis of organizational changes and of the dissemination of costing methods in Brazil, we show that the origins and the evolution of these changes were provoked by total quality programs and management administration. We analysed the evolution of these quality programs in the US and Japan seeking to relate these with the changes in the costing
Publicado em: 1998
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20. Costing clinical biochemistry services as part of an operational management budgeting system.
The process of costing clinical biochemistry tests as a component of the commissioning of a unit management budgeting system based on an International Computers Limited (ICL) minicomputer system was examined. Methods of apportioning consumable and labour costs under direct and indirect cost headings and as test and request charges were investigated, and in t
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21. Laboratory costing system based on number and type of test: its association with the Welcan workload measurement system.
A laboratory costing system which recovers all costs against tests, rather than using both test and request charges, was developed. Methods of recovering costs of routine and emergency services, of capital investment in equipment, of instrument maintenance costs and of general hospital overheads were considered. The Welcan unit system of workload measurement
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22. Costing Information Services
Information centers are being established for many disciplines. For the medical profession, users can benefit directly from these centers by having information searched by medical library professionals and readily available. If the users of an information system are to share in the operating expenses, some equitable system of charges must be established. The
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23. Variations in lengths of stay and rates of day case surgery: implications for the efficiency of surgical management.
Variability in lengths of acute hospital stay and rates of day case surgery is shown to be a continuing pattern which occurs both between and within countries. A model of the determinants of health service activity is presented and the contribution of different factors to the observed variations is assessed. Differences in methods of funding health services
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24. Cost-effectiveness of extraperitoneal laparoscopic inguinal hernia repair: a randomized comparison with conventional herniorrhaphy. Coala trial group.
OBJECTIVE: To determine the cost-effectiveness of laparoscopic inguinal hernia repair. SUMMARY BACKGROUND DATA: Laparoscopic inguinal hernia repair seems superior to open techniques with respect to short-term results. An issue yet to be studied in depth remains the cost-effectiveness of the procedure. As part of a multicenter randomized study in which >1000