Results 1 to 10 of about 315,993 (303)
Some of the next articles are maybe not open access.
Use of cost accounting in cost management [PDF]
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 Cost accounting is the basic accounting tool used to optimize costs in companies. The evolution of accounting also concerned changes in cost accounting. In the second half of the twentieth century many new cost accounting methods were created, the main task of which was to support managers in increasing the financial performance of companies.
Grzegorz Lew
openaire +3 more sources
Price-transparency and cost accounting: challenges for health care organizations in the consumer-driven era. [PDF]
Inquiry, 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.
Hilsenrath P, Eakin C, Fischer K.
europepmc +2 more sources
Based on knowledge capital value for disease cost accounting of diagnosis related groups. [PDF]
Front 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.
Duan J, Jiao F, Xi J, Zhang Q.
europepmc +2 more sources
Opportunities and challenges for implementing cost accounting systems in the Kenyan health system. [PDF]
Glob Health Action, 2016 Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings ...
Kihuba E +4 more
europepmc +2 more sources
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
doaj +1 more source