scholarly journals The Applicability of Responsibility Accounting System within the Scope of Increasing Efficiency in Hospital Bussinesses in Turkey

2013 ◽  
Author(s):  
Fehmi Karasioğlu ◽  
İbrahim Emre Göktürk
Keyword(s):  
Cost Control ◽  
Complex Structure ◽  
Added Value ◽  
Quality Of Services ◽  
Accounting System ◽  
Minimum Level ◽  
Professional Management ◽  
The Cost ◽  
Responsibility Accounting

In order to reduce the waste of resources of health to minimum level, The most important sub-system of the system must take the necessary precautions in hospitals. Improving the quality of services provided in hospitals, ensuring cost control in hospitals, increasing competition, promotion of private initiatives are important elements which help these bussinesses to increase their effectiveness. Because of human health is a matter of priority in health services, the businesses which offer this services should think the economic priorities for second plan. This is a policy based on hospital establishments with income instead of providing added value to the costs without compromising on quality to ensure a minimum to decrease the cost, with the creation of the control system will be possible.The complex and the complex structure of hospitals also complicates the management of these enterprises.With the centrifugal organization structure and the sparation of management in the responsibility fields, management of this complex structure can be provided more efficiently.The most important problems in Turkey, in hospitals, professional management and cost control as a responsibility accounting system is a system that will produce a solution to the problem proposed.

scholarly journals Cross-Sector Partnerships in Human Services: Insights and Organizational Dilemmas

2018 ◽  
Vol 47 (4_suppl) ◽  
pp. 119S-138S ◽  
Author(s):  
Michal Almog-Bar ◽  
Hillel Schmid
Keyword(s):  
Mixed Method ◽  
Human Services ◽  
Well Being ◽  
Organizational Characteristics ◽  
Added Value ◽  
Quality Of Services ◽  
Joint Decision ◽  
The Government ◽  
Business Sectors

The article presents a mixed-method study of 15 cross-sector partnerships (CSPs) in human services. The study sought to examine the activities, organizational characteristics, and relationships among organizations from the government, nonprofit, and business sectors at three interrelated stages of the partnership: inputs, processes, and outcomes. The findings indicate that socialization prior to entering CSPs is an important component of building the partnership and attaining its espoused goals. Power struggles inhibit the achievement of goals in CSPs, whereas joint decision making and reaching a consensus contribute to achieving goals and added value in terms of improving the quality of services and clients’ well-being. The article presents insights and highlights the dilemmas that CSPs face with regard to their operation and processes. The implications of these dilemmas for establishing and managing effective CSPs as well as for nonprofit policy are discussed.

vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price.

2014 ◽  
pp. 264-264
Keyword(s):  
Glass Factory ◽  
Transfer Pricing ◽  
Selling Price ◽  
Accounting System ◽  
The Board Of Directors ◽  
Subsequent Section ◽  
The One ◽  
Cost Accounting System ◽  
The Cost

Cost Analysis of Carbon Emission Based on Carbon Finance

2014 ◽  
Vol 1065-1069 ◽  
pp. 3030-3034
Author(s):  
Nai Ping Zhu ◽  
Qi Zhao ◽  
Yang Shen
Keyword(s):  
Carbon Emissions ◽  
Cost Estimation ◽  
Carbon Emission ◽  
Cost Control ◽  
Added Value ◽  
Estimation Model ◽  
Factors Affecting ◽  
Cost Estimation Model ◽  
Carbon Finance ◽  
The Cost

For the purpose of encouraging enterprises to save energy and reduce emissions from the internal demand and providing insight and inspiration to future study,this article not only describes the carbon finance coefficient model based on factors related to carbon finance but also establishes cost estimation model of carbon emissions according to the factors affecting the cost of carbon emissions and carbon finance coefficient.The resulted shows that carbon emissions currency cost namely the monetary costs of carbon emissions is the market value and the currency value of carbon emissions cost based on the financial market conditions.The result of the present work introduces that the cost of carbon emission has a correlation with prevention costs,cost control,carbon content,industrial added value,carbon finance index and so on so that governments and enterprises should take some measures such as perfecting carbon finance system and setting up the cost control of system consciousness to reduce the cost of carbon emissions and protect our environment.

scholarly journals Conditions for the functioning of regulated competition on the public urban transport market in Poland

2018 ◽  
Vol 80 ◽  
pp. 119-127
Author(s):  
Grzegorz Krawczyk
Keyword(s):  
Large Volume ◽  
Public Transport ◽  
Natural Monopoly ◽  
Urban Transport ◽  
Quality Of Services ◽  
The Public ◽  
Transport Organization ◽  
The Cost ◽  
Regulated Competition

The public urban transport market takes the form of a natural monopoly. In some cases, especially in the situation of supply of a relatively large volume of operation work, the implementation of competitive solutions may result in: improving the quality of services or reducing the cost of vehicle-kilometers. The purpose of the article is to present the determinants of functioning of regulated competition on the public urban transport market in Poland. The conducted analysis focuses on the issue of market openness and access to participation in competitive procedures of private operators. The research covered urban transport markets in cities over 200.000 inhabitants and their characteristics in the scope of: the model of public transport organization (with particular emphasis on the level of opening of markets), the level of competition on the operator market and the method of selecting operators. On the basis of the conducted research, the scope of applying pro-competitive solutions in the scope of contracting services by the largest organizers of public urban transport in Poland was characterized.

scholarly journals Analysis of Budget and Cost Control of New Green Building Projects

2018 ◽  
Vol 2 (4) ◽  
Author(s):  
Jing Liu ◽  
Pengfei Wang ◽  
Tao Li ◽  
Guiquan Ma
Keyword(s):  
Cost Control ◽  
Public Awareness ◽  
Green Building ◽  
Control Measures ◽  
Environment Protection ◽  
Building Projects ◽  
The Cost ◽  
And Control ◽  
Building Engineering

With the increment of public awareness towards ecological environment protection, green building has gradually become an integral part of construction development. Green building refers to a form of architecture that conforms to the current social development form and meets the requisites of energy conservation and environmental protection. The budget and cost control of green building construction project play very important roles in improving the quality of the construction and reducing the cost of the project. This paper mainly analyzes the problems and control measures in the new green building engineering budget and cost control.

scholarly journals PEMETAAN QOS DENGAN METODE INTRINSIK BERBASIS STANDAR HATTINGH PADA JARINGAN WERELLESS UGM-HOSTPOT PPTIK UGM

Respati ◽  
2017 ◽  
Vol 8 (24) ◽  
Author(s):  
M. Agung Nugroho ◽  
Emma Utami ◽  
Sudarmawan Sudarmawan
Keyword(s):  
Wireless Network ◽  
Quality Of Services ◽  
Limited Capacity ◽  
Quality Service ◽  
Data Traffic ◽  
Monitoring Method ◽  
Network Quality ◽  
End To End ◽  
The Cost

The high usage of wireless network will affect the level of data traffic. if there are multiple users to request a connection with the limited capacity of the connection between the user simultaneously then it will wait for their turn in the connect. The simple solution for institutions by adding capacity or bandwidth. But by adding bandwidth, the cost is also quite large. End-to-end monitoring method allows a provider to determine the quality of service QoS using actual data from the availability of services. This information in turn can be useful to know the characteristics of the use of the service, so that the results of monitoring in the form of hotspot service profile may be a reference to determine the user's perception. The final results of this research is profile of network quality service of UGM-Hotspot on PPTIK UGM. It could be a reference to improve QoS, and reference for making policy-based network management. Keyword : QoS, hattingh standard, end-to-end monitoring, wireless network, quality of services

scholarly journals Einkarekstur eða ríkisrekstur í heilsugæslu: Samanburður á kostnaði og ánægju með þjónustu

2018 ◽  
Vol 14 (2) ◽  
pp. 69-84
Author(s):  
Héðinn Sigurðsson ◽  
Sunna Gestsdóttir ◽  
Sigríður Halldórsdóttir ◽  
Kristjan G. Guðmundsson
Keyword(s):  
Health Care ◽  
Consumer Satisfaction ◽  
Low Cost ◽  
Safety Net ◽  
Community Services ◽  
Quality Of Services ◽  
Private Health Care ◽  
The Cost ◽  
Health Care Centers

The organization of health care is one of the most complex present day challenges. Like other countries that run socialized health care systems, Icelanders face the question of the role of private enterprise in health care. The objective of this study was two-fold: to compare the cost of 17 private and state-run health care centers in the metropolitan area, and to compare consumer satisfaction related to these. At the beginning of Icelandic settlement, there were statutory laws decreeing that community services should be provided for those in need. By the Health Care Act in 1973, the Icelandic health care system fell under the Nordic welfare society with equal access and a tight safety net. The results show that the private health care centers had a low cost per work unit, but not the lowest. Four to seven state run health care centers had less expenditure per patient than the private centers. The cost of each doctor’s position was highest in one of the private clinics. Patient satisfaction surveys showed that there is no difference in the quality of services between these two different operating modes. A conclusion can be drawn from this study that it is not clear whether private health care improves the use of public funds or increases the quality of services.

Gap assessment and comparison of the quality of services between central libraries of the University of Tehran and Allameh Tabataba'i University

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leila Jabbari ◽  
Ali Jalali Dizaji ◽  
Mila Malekolkalami
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
User Satisfaction ◽  
Survey Method ◽  
Quality Of Services ◽  
Level Of Service ◽  
Minimum Level ◽  
Content Type ◽  
The University

PurposeThe purpose of this study is to measure the gap and compare the quality of services provided by the Central Library of the University of Tehran and Allameh Tabataba'i University and identify the components of service that need improvement in these libraries.Design/methodology/approachIn this study, a descriptive survey method is used for data collection. The study sample contains 205 people selected out of 31,000 members of Tehran University and 100 people out of 15,000 members at Allameh Tabataba'i University. The LibQual tool is used to measure different levels of users' perceptions of library service quality.FindingsBased on the findings of the study, the level of service received at the University of Tehran was higher than the minimum expected level, and at Allameh Tabataba'i University, the level of service received was lower than the minimum level of expected, which indicates users' satisfaction at this index at the University of Tehran and users' dissatisfaction at Allameh Tabataba'i University. In the index of information control and library as a place in Tehran University, the level of service received was higher than the minimum level and in Allameh Tabataba'i University, the level of service received was lower than the minimum level, which indicates the satisfaction of users in this index at the University of Tehran and users' dissatisfaction at Allameh Tabataba'i University.Practical implicationsService quality, or quality of service, is the measurement and comparison of the size of service provided with users' expectations. The following principles illustrate the dimensions of service quality: Quality of service is much more difficult to measure than the quality of goods. The quality of service is based on users' expectations. Quality of service varies in status, meaning that the quality of a service is measured against the customer's initial expectations of that service (Parasuraman et al., 1985).Originality/valueBeing the first performance evaluation, community synchronization, economic justification, user satisfaction and customer orientation are the values of the present study.

scholarly journals Bio-waste to Bio-plastic (B2B): Production of Compostable Bio-Plastics from Food Waste

Proceedings ◽  
2020 ◽  
Vol 30 (1) ◽  
pp. 47
Author(s):  
Angeliki Maragkaki ◽  
Ioannis Sampathianakis ◽  
Katerina Katrini ◽  
Eleni Michalodimitraki ◽  
C. Gryparis ◽  
...  
Keyword(s):  
Food Waste ◽  
Source Separation ◽  
Substantial Improvement ◽  
Raw Material ◽  
Added Value ◽  
Synthesis Process ◽  
Poly Lactic Acid ◽  
Recovered Material ◽  
The Cost

The degree of purity of materials recovered from municipal solid waste (MSW) depends mainly on the objective: the intended use of the recovered material and the cost to recover this material in its pure form, determined by the intensity of the effort and the technology involved. The Bio-waste to Bio-plastic (B2B) Project aims to develop an integrated separation process at the bio-waste source, focusing on Hospitality Units. The quality of the collected bio-waste will be upgraded by removing foreign bodies or even specific categories of food waste, or by adding bio-waste from other, more specialized, sources (e.g. bakery residues) to produce compostable bio-plastics through an optimal synthesis process. Compostable bio-plastics are high added value products, which justify an increase in the cost of the preceding processes. After examining the possibility of further source separation and its results, B2B will study the optimal collection and transport system which decisively affects many qualitative elements, testing and evaluating a relatively high-cost but highly effective solution, that of hand-sorting in order to optimize materials recovery. B2B will identify all the parameters of the production process of PLA monomers and (poly) lactic acid in relation to the quality characteristics of the raw material (bio-waste) collected from Hospitality Units. Quantitative and qualitative analysis of food waste (bio-waste) produced in Hospitality Units will then take place. All the above will be tested on a bench-scale unit that will allow their further study and their substantial improvement, as well as the extraction of realistic results. Finally, the effect of the end-product bio-plastic on the composting and anaerobic digestion of bio-waste will be examined. The expected results from the B2B implementation are an optimized source separation scheme for Hospitality Units, the identification of the appropriate method of upgrading the quality of residues collected for the purpose of bio-plastic production, and eventually an integrated process of converting bio-waste into a high added value product.

MANAGEMENT ACCOUNTING PRACTICE AND PRICE CALCULATION AT BOULTON AND WATT'S SOHO FOUNDRY: A LATE 18TH CENTURY EXAMPLE

1999 ◽  
Vol 26 (2) ◽  
pp. 65-66 ◽  
Author(s):  
Robert Williams
Keyword(s):  
Historical Data ◽  
18Th Century ◽  
Accounting System ◽  
Price List ◽  
Competitive Edge ◽  
Accounting Practice ◽  
Late 18Th Century ◽  
To Come ◽  
The Cost

When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners showed some reluctance to come to terms with the pricing issue, insisting that the quality of their product was of more importance than its price. This paper addresses the processes undertaken at the Soho Foundry to establish price lists for engines and parts. It shows that prices were based on the cost of previous machines, this cost being calculated using predetermined rates as shown in the engine books. The paper concludes with the observation that continual reliance on historical data was one of the factors contributing to the firm's loss of its competitive edge.

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