CASE STUDY COST CALCULATION IN THE MEDICAL DENTAL SERVICES AREA

Constantin Camelia and Marian Gaman
Additional contact information
Marian Gaman: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 210-219

Abstract: Based on the finding that dental offices do not apply cost calculation as an instrument of control and regulation of activity, we studied the possibility of applying costing methods for achieving this goal. Thus, we concluded that the GP method meets that requirement.In developing the cost calculation presented hereunder we start with the necessary technological and human resources and we made the specific calculus of the G.P. method.Analyzing the results we concluded that the GP calculation method allows the full and correct price calculation and fair allocation of costs for each category of works of the dental office. Also we concluded that G.P. method can be a useful tool to increase the efficiency of dental office activity because it allows determination of the investments.

Keywords: cost; cost calculation (search for similar items in EconPapers)
JEL-codes: M41 M52 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0040v2-026.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2012:i:40:p:210-219

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).