Management Accounting

2020 ◽  
Author(s):  
Jadranka Glomazic
Keyword(s):  
Management Accounting ◽  
Indirect Costs ◽  
Direct Costs ◽  
Business Systems ◽  
Health Care Managers ◽  
Business Decisions ◽  
Medical Products ◽  
Care Managers ◽  
The Right

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making.

Determinants of good and poor quality as perceived by US health care managers

2018 ◽  
Vol 32 (5) ◽  
pp. 708-725 ◽  
Author(s):  
Rebecca Amati ◽  
Amer A. Kaissi ◽  
Annegret F. Hannawa
Keyword(s):  
Health Care ◽  
Quality Of Care ◽  
Quality Care ◽  
Poor Quality ◽  
Health Care Managers ◽  
Content Type ◽  
Written Narratives ◽  
Care Managers ◽  
Care Assessment

Purpose The scientific literature evidences that the quality of care must be improved. However, little research has focused on investigating how health care managers – who are responsible for the implementation of quality interventions – define good and poor quality. The purpose of this paper is to develop an empirically informed taxonomy of quality care as perceived by US managers – named the Integrative Quality Care Assessment Tool (INQUAT) – that is grounded in Donabedian’s structure, process and outcome model. Design/methodology/approach A revised version of the critical incident technique was used to collect 135 written narratives of good and poor quality care from 74 health care managers in the USA. The episodes were thematically analyzed. Findings In total, 804 units were coded under the 135 written narratives of care. They were grouped under structure (9 percent, n=69), including organizational, staff and facility resources; process (52 percent, n=419), entailing communication, professional diligence, timeliness, errors, and continuity of care; outcomes (32 percent, n=257), embedding process- and short-term outcomes; and context (7 percent, n=59), involving clinical and patient factors. Process-related categories tended to be described in relation to good quality (65 percent), while structure-related categories tended to be associated with poor quality (67 percent). Furthermore, the data suggested that managers did not consider their actions as important factors influencing quality, but rather tended to attribute the responsibility for quality care to front-line practitioners. Originality/value The INQUAT provides a theoretically grounded, evidence-based framework to guide health care managers in the assessment of all the components involved with the quality of care within their institutions.

scholarly journals Management Accounting of Expenses for Storage of Material Resources in the Conditions of Digital Transformation of the Industrial Enterprise

2020 ◽  
Vol 7 (3) ◽  
pp. 56-63
Author(s):  
I. E. Mizikovskii
Keyword(s):  
Production Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Indirect Costs ◽  
Digital Transformation ◽  
Industrial Enterprise ◽  
Material Resources ◽  
Methods Of Calculation ◽  
High Quality Information

The article is devoted to improving the management accounting of storage of material resources in warehouses of an industrial enterprise. Institutionalization of the information and tool space of warehouse management accounting in the context of digital transformation is one of the most urgent problems of structuring effective production management. The purpose of the research is to develop accounting and calculation methods that allow forming a high-quality information base for controlling and flexibly regulating the costs of storing material resources and finding reserves for saving them. The theoretical and methodological base of the research is structured on the basis of the application of methods of aggregation, decomposition, observation, measurement, classification, generalization, system and statistical analysis; applied approaches of two-stage distribution of indirect costs by cost centers and target costs. A comprehensive analysis of the existing model of cost allocation for storage of material resources has been conducted; new approaches to the choice of cost drivers have been proposed, as well as to the structuring their nomenclature, methods of calculation and presentation forms; the recommendations on drawing up the classifier of wasteful expenditure or dead expenses have been formed. The implementation of the proposed approaches will significantly improve the quality of the accounting and calculation process and the effectiveness of management accounting of an industrial enterprise.

Do Health Care Managers Know the Comparative Quality of Their Care?

2003 ◽  
Vol 12 (4) ◽  
pp. 232-239 ◽  
Author(s):  
Karin Pukk ◽  
Jonas Lundberg ◽  
Andrew Gaffney ◽  
Roberto V. Penaloza-Pesantes ◽  
Jesper Olsson ◽  
...  
Keyword(s):  
Health Care ◽  
Health Care Managers ◽  
Care Managers

scholarly journals APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY

2019 ◽  
Vol 7 (1) ◽  
pp. 51-62
Author(s):  
Ria Sandra Alimbudiono
Keyword(s):  
Life Cycle ◽  
Management Accounting ◽  
New Product ◽  
Life Cycle Costing ◽  
Target Costing ◽  
Value Innovation ◽  
New Approach ◽  
Decision Management ◽  
The Right

This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.

scholarly journals Costs and quality of life by disability among people with multiple sclerosis: a register-based study in Sweden

2018 ◽  
Vol 4 (3) ◽  
pp. 205521731878335 ◽  
Author(s):  
Hanna Gyllensten ◽  
Andrius Kavaliunas ◽  
Kristina Alexanderson ◽  
Jan Hillert ◽  
Petter Tinghög ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Multiple Sclerosis ◽  
Indirect Costs ◽  
Direct Costs ◽  
Health Related Quality ◽  
Costs Of Illness ◽  
Related Quality ◽  
Health Related ◽  
Multiple Sclerosis Patients

Background Population-based estimates of costs of illness and health-related quality of life, by disability levels among people with multiple sclerosis, are lacking. Objectives To estimate the annual costs of illness and health-related quality of life, by disability levels, among multiple sclerosis patients, 21–64 years of age. Methods Microdata from Swedish nationwide registers were linked to estimate the prevalence-based costs of illness in 2013, including direct costs (prescription drug use and specialised healthcare) and indirect costs (calculated using sick leave and disability pension), and health-related quality of life (estimated from the EQ-5D). Disability level was measured by the Expanded Disability Status Scale (EDSS). Results Among 8906 multiple sclerosis patients, EDSS 0.0–3.5 and 7.0–9.5 were associated with mean indirect costs of SEK 117,609 and 461,357, respectively, whereas direct costs were similar between the categories (SEK 117,423 and 102,714, respectively). Prescription drug costs represented 40% of the costs of illness among multiple sclerosis patients with low EDSS, while among patients with high EDSS more than 80% were indirect costs. Among the 1684 individuals who had reported both EQ-5D and EDSS, the lowest health-related quality of life scores were found among those with a high EDSS. Conclusion Among people with multiple sclerosis, we confirmed higher costs and lower health-related quality of life in higher disability levels, in particular high indirect costs.

ANALYSIS OF REGULATIONS REGARDING THE SETTLEMENT OF ISSUES ON THE REMOVAL AND RECOVERY OF PLANTATIONS IN THE RIGHT-OF-WAY OF PUBLIC ROADS

2020 ◽  
pp. 55-60
Author(s):  
Nataliia Kharytonova ◽  
Olha Mykolaienko ◽  
Tetyana Lozova
Keyword(s):  
Traffic Safety ◽  
Climatic Factors ◽  
Visual Orientation ◽  
Right Of Way ◽  
Adverse Weather ◽  
Overhead Power Lines ◽  
The Right ◽  
Neck Diameter ◽  
Proper Operation

Greening of roads contributes to the protection of roads and their elements from influence of adverse weather and climatic factors; it includes the measures for improvement and landscaping of roads, ensures the protection of roadside areas from transport pollution, provides visual orientation of drivers. The solution of these issues will ensure creation and maintenance of safe and comfortable conditions for travelers. Green plantings in the right-of-way road area include woody, bushy, flower and grass vegetation of natural and artificial origin. For proper operation of public roads and satisfaction of other needs of the industry, there may be the need in removing the greenery. The reason for the removal of greenery in the right-of-way road area may be due to the following factors: construction of the architectural object, widening of the motor road, repair works in the security zone of overhead power lines, water supply, drainage, heating, telecommunications facilities, cutting of hazardous, dry and fautal trees, as well as self-grown and brushwood trees with a root neck diameter not exceeding 5 cm, elimination of the consequences of natural disasters and emergencies. The removal of plantations in the right-of-way area is executed in order to ensure traffic safety conditions and to improve the quality of plantations composition and their protective properties. Nowadays, in Ukraine there is no clear procedure for issuing permits for removing of such plantations. In order to resolve this issue, there is a need in determining the list of regulations in the area of forest resources of Ukraine and, if needed, the list of regulatory acts that have to be improved; to prepare a draft of the regulatory legal act that would establish the procedure of plantations cutting, the methodology of their condition determination, recovery costs determination, the features of cutting. Keywords: plantations, cutting, right-of-way, woodcutting permit, order.

Modifikasi Model Pembelajaran Problem Based Learning (PBL) dengan Strategi Pembelajaran Tugas dan Paksa

2019 ◽  
Vol 2 ◽  
Author(s):  
Tita Mila Mustofani ◽  
Ita Hartinah
Keyword(s):  
Critical Thinking ◽  
Learning Strategies ◽  
Student Motivation ◽  
Problem Based Learning ◽  
Learning Model ◽  
Learning Material ◽  
Task Strategies ◽  
The Right ◽  
Increasing Student Learning

This writing aims to help teachers to increase motivation, activity, creativity, and critical thinking of students in solving problems in class. The way to increase student motivation in learning in class is to choose the right learning model with ongoing learning material. One learning model that increases students' creativity and critical thinking in problem solving is a Problem Based Learning (PBL) learning model. To improve students' insights in order to easily solve problems there is a need to do tasks, if students do not do the task then they must accept the agreed upon consequences when making learning contracts, thus modifying the Problem Based Learning (PBL) learning model with task strategies and forced. The results of the modification of learning with the Problem Based Learning (PBL) learning model through forced and forced strategies are expected to improve the learning process so that students become more disciplined and do not waste time doing assignments. The advantages of modifying the Problem Based Learning (PBL) learning model with task and forced learning strategies are increasing student learning motivation, improving the quality of learning, training students' understanding by giving assignments continuously, teaching discipline to students in order to be accountable for tasks assigned, and reducing laziness in students.

THE VALUE OF LOVE IN THE SYSTEM OF FORMATION OF THE PROFESSIONAL MATURITY OF THE EDUCATOR

2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva
Keyword(s):  
Russian Federation ◽  
The State ◽  
Educational Process ◽  
Wide Range ◽  
The Family ◽  
The Russian Federation ◽  
The Government ◽  
The Individual ◽  
The Right

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].

Sign in / Sign up

Export Citation Format

Share Document