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Innerbetriebliche Leistungsverrechnung Im Krankenhaus: Verrechnungskonstrukte Und Wirkungen Für Management Und Controlling
Paperback
Series: Controlling Im Krankenhaus
AccountingEconomicsMedical Reference
ISBN13: 9783658041632
Publisher: Springer Gabler
Published: Feb 17 2014
Pages: 94
Weight: 0.42
Height: 0.23 Width: 6.69 Depth: 9.61
Language: German
Die Innerbetriebliche Leistungsverrechnung ist ein wesentlicher Bestandteil der Kosten-, Leistungs-, Erlös- und Ergebnisrechnung, denn über die Verrechnungsgrö en können unterschiedliche Preise generiert werden. Die Autoren stellen mit dem Zahlenmaterial eines Modellkrankenhauses verschiedene Herangehensweisen der Verrechnung dar, so dass der Praktiker entscheiden kann, welches Verfahren er für geeignet hält, sowohl kostenrechnerisch als auch managementorientiert eingesetzt zu werden. Diese Transparenz hilft, die Wirkungen unterschiedlicher Vorgehensweisen beim Management und Controlling ebenso nachvollziehen zu können wie in der Pflege und in der Medizin.
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