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EBSCOhost

Record:1
Title: ACTIVITYBASEDCOSTINGANDMANAGEMENTINAHOSPITAL
BASEDENDOSCOPICSURGERYUNIT.
Authors: Kaptanoglu,AyseglYldrm1
Aknc,Fevzi2
Source: AcademyofStrategicManagementJournal.2015SpecialIssue,Vol.14,
p1519.5p.1ColorPhotograph,2Charts.
DocumentType: Article
SubjectTerms: *RESEARCH
*Decisionmaking
Activitybasedcosting
Endoscopicsurgery
Hospitalemergencyservices
Endoscopy
AuthorSuppliedKeywords: ActivityBasedCosting
CostDrivers
GastrointestinalEndoscopy
Turkey
Abstract: Themainpurposeofthisstudyistodevelopapracticalactivitybased
costingmodeltoestimatethecostpriceofagastrointestinaldiagnostic
andtherapeuticendoscopicprocedureinasecondarycareprivate
hospitalinBalkanRegionofTurkey.Themodelallowsforaccurate
documentationofresourceconsumptionandcostsinordertofacilitate
objectivedecisionmaking.Thecostsofendoscopydiagnosticand
therapeuticprocedurescalculatedinthismodelarestrictlyrelatedto
resourcesconsumed.Themodelaimsatimprovingallocationofindirect
costsandcalculationofdirectcosts.[ABSTRACTFROMAUTHOR]
CopyrightofAcademyofStrategicManagementJournalisthepropertyof
JordanWhitneyEnterprises,Inc.anditscontentmaynotbecopiedor
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holder'sexpresswrittenpermission.However,usersmayprint,
download,oremailarticlesforindividualuse.Thisabstractmaybe
abridged.Nowarrantyisgivenabouttheaccuracyofthecopy.Users
shouldrefertotheoriginalpublishedversionofthematerialforthefull
abstract.(CopyrightappliestoallAbstracts.)
AuthorAffiliations:

1 TrakyaUniversity
2 King'sCollege

ISSN: 19396104
AccessionNumber: 113051449
Database: BusinessSourceComplete
Notes: Wedonotsubscribetothistitle

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