Activity-based costing para hospitais
Data
1997-03-06
Orientador(res)
Alcântara, José Carlos Guimarães
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Resumo
This dissertation presents the conventional cost accounting systems described in specialized literature. It also discusses three costing methods used by healthcare provider organizations in United States. It presents the basic contents about activitybased costing (ABC) anda framework for its implementation . It concludes with an ABC model for hospitais.