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Case Study Cost Calculation In The Medical Dental Services Area

Author

Listed:
  • Constantin Camelia
  • Marian Gaman

    (University of Craiova Faculty of Economics and Business Administration)

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.

Suggested Citation

  • Constantin Camelia & Marian Gaman, 2012. "Case Study Cost Calculation In The Medical Dental Services Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 210-219.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:210-219
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-026.pdf
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    More about this item

    Keywords

    cost; cost calculation;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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