Accounting System

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Mark J Eisenberg - One of the best experts on this subject based on the ideXlab platform.

  • the use of the transition cost Accounting System in health services research
    Cost Effectiveness and Resource Allocation, 2007
    Co-Authors: Arik Azoulay, Nadine M Doris, Kristian B Filion, Joanna Caron, Louise Pilote, Mark J Eisenberg
    Abstract:

    The Transition cost Accounting System integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost Accounting Systems to measure costs of treatment and discuss potential use of the Transition cost Accounting System in health services research. Such Systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost Accounting information System may useful for estimating in-hospital costs of treatment.

Milan Hrdý - One of the best experts on this subject based on the ideXlab platform.

  • Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison
    Český finanční a účetní časopis, 2007
    Co-Authors: Jana Hinke, Denisa Plachá, Milan Hrdý
    Abstract:

    Accounting System according Czech legal regulation and both of international distinguished Accounting Systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these Systems includes a lot of differences. It is possible to find these variations in the area of valuation bases, Accounting elements, goals of financial reporting, formal aspects of Accounting, financial reporting statements etc. This contribution tries to identify the main divergences between Czech Accounting System and IAS/IFRS. The solutions of individual problems according US GAAP is signed only by selected areas for reserved degree of application in the Czech Republic.

Natasha Mathaswinta - One of the best experts on this subject based on the ideXlab platform.

  • AN ANALISIS OF LOCAL GOVERNMENT FINANCIAL Accounting System IMPLEMENTATION AT PADANG LOCAL GOVERNMENT INSTITUTION.
    2010
    Co-Authors: Natasha Mathaswinta
    Abstract:

    The objective of this study is to know whether the implementation of the Local Government Financial Accounting System in Padang Local Government Institution has suitable with the Permendagri No.13 Tahun 2006 and to know the level of padang Local Government officer understanding about the government financial Accounting System in Padang Local Government Institutions. There are two variable in this research, first variable is the suitability of the Local Government Financial Accounting System implementation which is in implemented by the Padang Local Government with Permendagri No.13 Tahun 2006. The second variable is the level of local government officer understanding about the Local Government Financial Accounting System. This research focus on Padang Local Government Institution, by using seven institution sample, consist of: Badan Pengelolaan Keuangan Daerah (BPKD), lnspectorate, Local Human Resources Institution (BKD), Culture and Tourism Department, Padang Local Health Institution (DKIQ, Padang Local Industry and Trading Institution, and Padang Local Sport and Education Institution. The analysis method is descriptive method. The data used are primary data by using questionnaires The result of this research from the data processing about implementation of the Local Government Financial Accounting System to Permendagri No.I3 Tahun 2006 was obtained the total means 73.36 %. It means that the implementation of Local Government Financial Accounting System at the Local Government in Padang City appropriate to Permendagri No.l3 Tahun 2006. The total means of the result from the level understanding of Local Government Officer about the Local Government Financial Accounting System arc 67.84 %. ln other words, the officer has enough understanding about the local government financial Accounting System to support their job. Although, in some of the government institution show less understanding about this, such as Dinas Pariwisata.

Arik Azoulay - One of the best experts on this subject based on the ideXlab platform.

  • the use of the transition cost Accounting System in health services research
    Cost Effectiveness and Resource Allocation, 2007
    Co-Authors: Arik Azoulay, Nadine M Doris, Kristian B Filion, Joanna Caron, Louise Pilote, Mark J Eisenberg
    Abstract:

    The Transition cost Accounting System integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost Accounting Systems to measure costs of treatment and discuss potential use of the Transition cost Accounting System in health services research. Such Systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost Accounting information System may useful for estimating in-hospital costs of treatment.

Li Hong-biao - One of the best experts on this subject based on the ideXlab platform.