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商品編號: 9-117-025 出版日期: 2016/09/30 作者姓名: Gallani, Susanna;Kaplan, Robert S. 商品類別: Other 商品規格: 11p 再版日期: 2018/10/01 地域: 產業: Healthcare sector;Hospitals and hospital management 個案年度: -
商品敘述:
One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational excellence, become aware of opportunities for further improvement. Analysis of the differences in costs, uses, and allocations of resources will inform management in the decision and implementation of strategic plans. This case stimulates reflections on the importance of costing systems, in particular Time-Driven Activity Based Costing, and variance analysis as decision support mechanisms.
涵蓋領域:
Activity-based costing;Health care and treatment;Variance analysis
相關資料:
Case Teaching Note, (5-122-033), 14p, by Susanna Gallani, Robert S. Kaplan;Spreadsheet Supplement, (9-122-711), 0p, by Susanna Gallani;Spreadsheet Supplement, (9-122-712), 0p, by Susanna Gallani
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