Rationale for adopting activity-based costing in hospitals:three longitudinal case studies
Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufactur...
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| Format: | Doctoral Thesis |
| Language: | English |
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University of Oulu
2005
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| Online Access: | http://urn.fi/urn:isbn:9514279484 http://nbn-resolving.de/urn:isbn:9514279484 |