Sökning: "Otto Werneskog"

Hittade 1 uppsats innehållade orden Otto Werneskog.

  1. 1. Kalkyler i vården: en översikt och ett praktikfall

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Anders Carlsson; Otto Werneskog; [2006]
    Nyckelord :ABC; activity-based costing; Health care; Sweden; S:t Göran;

    Sammanfattning : This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. LÄS MER