TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY”

Venelin TERZİEV; Stoyanka PETKOVA - GEORGİEVA

doi:https://doi.org/10.18769/ijasos.616018

Makale detayları

TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY”

Yazarlar:

Venelin TERZİEV | Stoyanka PETKOVA - GEORGİEVA

Ana Başlıklar:

Sosyal Bilimler

Dergi:

IJASOS- International E-journal of Advances in Social Sciences 2020 Vol.6 Issue 16, pp.129-136

Belge Tipi:

Makale

Yayın Tarihi:

9/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000716478

DOI:

https://doi.org/10.18769/ijasos.616018

Özet:

 

The subject of the article is to publish the results from experimental testing of the cost assessment methods and especially the possibility of their application at a hospital for the decision “makes or buys”. The most important analyzed result is the impact of the decision “make or buy” on different kinds of costs that are common at the hospital activities. By this mean, there are considered four aspects of the decision – strategic, time duration, organizational and calculation. Two criteria assessment groups are presented – standard and additional as the second one report on the purchase time duration and on the preliminary and followed buying costs. There is shown up an assessment consistency for the single costs resulted from the process of starting an own production in different situations. This publication is the second part of the conducted research.
Keywords: cost assessment methods, hospital, decision “make or buy”.

Makale detayları

TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY”

Yazarlar: Venelin TERZİEV | Stoyanka PETKOVA - GEORGİEVA

Ana Başlıklar: Sosyal Bilimler

Dergi: IJASOS- International E-journal of Advances in Social Sciences 2020 Vol.6 Issue 16, pp.129-136

Belge Tipi: Makale

Yayın Tarihi: 9/2020

Belge Dili: İngilizce

Document ID (Org No.): 2000716478

DOI: https://doi.org/10.18769/ijasos.616018

Sayı

Yazarlar:

Venelin TERZİEV | Stoyanka PETKOVA - GEORGİEVA

Ana Başlıklar:

Sosyal Bilimler

Dergi:

IJASOS- International E-journal of Advances in Social Sciences 2020 Vol.6 Issue 16, pp.129-136

Belge Tipi:

Makale

Yayın Tarihi:

9/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000716478

DOI:

https://doi.org/10.18769/ijasos.616018