The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypo...The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.展开更多
在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜...在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜力、激发内生动力、充分发挥其正向激励作用,仍需不断探索和实践。本文从诊疗规范化、指南本土化、医源性损害最小化、经济学评价普及化等维度展开,阐述在DRG支付模式下如何优化诊疗流程、规范诊疗行为,以及应对平衡成本控制与临床技术创新的挑战与机遇。展开更多
文摘The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.
文摘在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜力、激发内生动力、充分发挥其正向激励作用,仍需不断探索和实践。本文从诊疗规范化、指南本土化、医源性损害最小化、经济学评价普及化等维度展开,阐述在DRG支付模式下如何优化诊疗流程、规范诊疗行为,以及应对平衡成本控制与临床技术创新的挑战与机遇。
