This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines n...This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.展开更多
One of the emerging technologies is wireless handheld technology. Implication of these devices is enormous for business community and healthcare domain is not an exception to this phenomena. This research paper provid...One of the emerging technologies is wireless handheld technology. Implication of these devices is enormous for business community and healthcare domain is not an exception to this phenomena. This research paper provides some useful findings about the use of PDA＇s in the healthcare environment through actual usage of PDA in the healthcare ward. A qualitative and quantitative approach is adopted to explore these phenomena due to the exploratory nature of the research. Findings of this study identify some of the motivators and issues associated with the wireless handheld technology in healthcare environment. Furthermore, it is also found that these wireless handheld devices can help to improve the quality of care through better decision making processes. This study is limited to only one sate of Australian and further research is needed to see the implication of the findings to wider community and other domains in the Australian environment.展开更多
文摘This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.
文摘One of the emerging technologies is wireless handheld technology. Implication of these devices is enormous for business community and healthcare domain is not an exception to this phenomena. This research paper provides some useful findings about the use of PDA＇s in the healthcare environment through actual usage of PDA in the healthcare ward. A qualitative and quantitative approach is adopted to explore these phenomena due to the exploratory nature of the research. Findings of this study identify some of the motivators and issues associated with the wireless handheld technology in healthcare environment. Furthermore, it is also found that these wireless handheld devices can help to improve the quality of care through better decision making processes. This study is limited to only one sate of Australian and further research is needed to see the implication of the findings to wider community and other domains in the Australian environment.
