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http://dx.doi.org/10.12812/ksms.2016.18.4.91

Hospital Costing Applied to Building Block Costing Methods Research  

Kim, Young-Cheol (Department of Industrial Management Engineering, MYONGJI University)
Kang, Kyung-Sik (Department of Industrial Management Engineering, MYONGJI University)
Publication Information
Journal of the Korea Safety Management & Science / v.18, no.4, 2016 , pp. 91-97 More about this Journal
Abstract
Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.
Keywords
Hospital costing; ABC costing; Building Block Costing;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
연도 인용수 순위
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