A partir do método de custeio por absorção, com adaptação do custeio baseado em atividades, um sistema de informações foi modelado e implantado para monitorar custo de produção, dos produtos fabricados pela farmácia hospitalar do Hospital das Clínicas da Faculdade de Medicina da USP. Foram analisados os formulários dos produtos fabricados, insumos, gastos indiretos de fabricação, controle de qualidade e totalizados os tempos gastos da mão-de-obra direta de 100 produtos fabricados em julho de 2003. Os resultados mostraram que de 35 itens produzidos com similares, 28 apresentaram custo de produção inferior ao preço do fabricante no mercado, estimando que nesse mês o HC deixou de gastar, aproximadamente, 750 mil reais com a produção interna. Os 65 itens restantes eram produtos exclusivos e especiais. Os gastos com insumos corresponderam a 69% do custo total de produção. O modelo proposto mostrou que a farmácia hospitalar pode proporcionar redução de gastos à entidade. / On the basis of the absorption costing method, with a number of adaptations from activity based costing, an information system was modeled and implanted to monitor the production costs of products manufactured by the hospital pharmacy of Hospital das Clínicas, Faculty of Medicine, University of São Paulo. Were analysed manufactured products forms, raw material, indirect manufacturing costs, quality control, and added up direct labor time for 100 manufactured products in July 2003. The results showed that out of 35 items produced with similar products in the market, 28 presented a production cost below the price of the market manufacturer. Evaluations revealed that, during this month, the institution saved about 750 thousand reais through internal production. The 65 remaining items were exclusive and special products. Raw material expenses accounted for 69% of total production costs. The proposed model showed that the hospital pharmacy can lead to expense reduction for the entity.

The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.

Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically different. / Tiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi.

The right to information privacy is considered a basic human right in countries that recognise the right to privacy. South Africa, and other countries that recognise this right, offer individuals legal protections for their information privacy. Individuals, organisations and even governments in these countries often have an obligation under such laws to protect information privacy. Large organisations, for example, multinational companies and government departments are of special concern when it comes to protecting information privacy as they often hold substantial amounts of information about many individuals. The protection of information privacy, therefore, has become ever more significant as technological advances enable information privacy to be breached with increasing ease. There is, however, little research on holistic approaches to protecting information privacy in large organisations. Holistic approaches take account of both technical and non-technical factors that affect information privacy. Nontechnical factors may include the management of information privacy protection measures and other factors such as manual business processes and organisational policies. Amongst the protections that can be used by large organisations to protect information privacy is the ability to investigate incidents involving information privacy. Since large organisations typically make extensive use of information technology to store or process information, such investigations are likely to involve digital forensics. Digital forensic investigations require a certain amount of preparedness or readiness for investigations to be executed in an optimal fashion. The available literature on digital forensics and digital forensic readiness (DFR), unfortunately, does not specifically deal with the protection of information privacy, which has requirements over and above typical digital forensic investigations that are more concerned with information security breaches. The aim of this thesis, therefore, is to address the lack of research into DFR with regard to information privacy incidents. It adopts a holistic approach to DFR since many of the necessary measures are non-technical. There is, thus, an increased focus on management as opposed to specific technical issues. In addressing the lack of research into information privacy-specific DFR, the thesis provides large organisations with knowledge to better conduct digital forensic investigations into information privacy incidents. Hence, it allows for increased information privacy protection in large organisations because investigations may reveal the causes of information privacy breaches. Such breaches may then be prevented in future. The ability to conduct effective investigations also has a deterrent effect that may dissuade attempts at breaching information privacy. This thesis addresses the lack of research into information privacy-specific DFR by presenting a framework that allows large organisations to develop a digital forensic readiness capability for information privacy incidents. The framework is an idealistic representation of measures that can be taken to develop such a capability. In reality, large organisations operate within cost constraints. We therefore also contribute by showing how a cost management methodology known as time-driven activity-based costing can be used to determine the cost of DFR measures. Organisations are then able to make cost versus risk decisions when deciding which measures in the framework they wish to implement. Lastly, we introduce the concept of a digital forensics management system. The management of DFR in a large organisation can be a difficult task prone to error as it involves coordinating resources across multiple departments and organisational functions. The concept of the digital forensics management system proposed here allows management to better manage DFR by providing a central system from which information is available and control is possible. We develop an architecture for such a system and validate the architecture through a proof-of-concept prototype. / Thesis (PhD)--University of Pretoria, 2012. / Computer Science / unrestricted

The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared.

The master thesis deals with optimization of business processes in a food company. For this purpose the attention is paid to the three areas, namely process analysis, implementation of activity based costing model and business process optimization. The theoretical part describes the linkage between process analysis and activity based costing and acts as theoretical framework for practical part of the thesis. Presented cost model is implemented in existing company and information provided by model is used for business process optimization.

The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.

This master´s thesis analyses and values state-of-the-art of debts control in company Becker Acroma spol. s r.o. Includes projects and provisions which call into financial standing valuation of the company´s customers system which will be improves to debts control and which call into better customers solvent morale.

The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.