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Price-Transparency and Cost Accounting [PDF]
Inquiry: The Journal of Health Care Organization, Provision, and Financing, 2015 Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care.
Peter Hilsenrath PhD +2 more
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Based on knowledge capital value for disease cost accounting of diagnosis related groups [PDF]
Frontiers in Public HealthBackgroundThe National Health Commission and the other relevant departments in China have initiated testing of the Diagnosis Related Groups (DRGs) system in 30 pilot locations since 2019.
Jinli Duan +3 more
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Competition and efficiency in an oligopolistic audit market: Evidence from the Nigerian banking industry [PDF]
Banks and Bank Systems, 2022 Economic theory posits that competition drives efficiency; the extent to which this is true in an oligopolistic audit market poses an empirical challenge.
Tajudeen John Ayoola +4 more
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Journal of Economic and Financial Sciences, 2022 Orientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities.
Sicelo Cele +2 more
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Microfinance banks and small and medium sized enterprises access to finance: the Nigerian experience [PDF]
Banks and Bank Systems, 2016 The paper explored the extent to which current microfinance lending impacts on indigenous SME access to finance and how the intermediation services of the microfinance banks (MFBs) contributed to or otherwise to the development of SMEs.
Lawrence Ogechukwu Obokoh +2 more
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Cost object in accounting [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear.
Gertruda Świderska +2 more
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Access to finance problems for small retail businesses in South Africa: comparative views from finance seekers (retailers) and finance providers (banks) [PDF]
Banks and Bank Systems, 2017 Small retail businesses are essential for the growth of the South African economy. Though many of these business entities need more assets to seize business opportunities, previous research studies suggest that their overall access to finance through ...
Holger J. Schmidt +3 more
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Problemy Zarządzania, 2016 The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research
Tomasz Dyczkowski
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Keunis, 2021 The purpose of this research is to acknowledge the income recognition and the cost of Wahidin Sudirohusodo Centre General Hospital, Makassar. This research applied qualitative data and comparative analysis methods by counting the data recorded in the ...
Digor Mufti
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MANAGEMENT OF INDIRECT COSTS – MATHEMATICAL METHODS FOR COST ALLOCATION [PDF]
Trakia Journal of Sciences, 2019 The purpose of this paper is to look into the challenges of management of indirect costs in business organizations and to propose solutions to those problems.
S. Deevski
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