TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY”
Venelin Terziev1 and Stoyanka Petkova - Georgieva2*
1Full Member of the Russian Academy of Natural History, Professor, Eng, D.Sc. (National Security), D.Sc. (Economics), D.Sc. (Social Activities), Ph.D., Russian Academy of Natural History, Moscow, Russia, Vasil Levski National Military University, Veliko Tarnovo, Bulgaria University of Rousse, Rousse, Bulgaria, email@example.com
2Associate Professor, Ph.D., University "Prof. d-r Assen Zlatarov” – Bourgas, Bulgaria, firstname.lastname@example.org
The subject of the article is to publish the results from experimental testing of the cost assessment methods and especially the possibility of their application at a hospital for the decision “makes or buys”. The most important analyzed result is the impact of the decision “make or buy” on different kinds of costs that are common at the hospital activities. By this mean, there are considered four aspects of the decision – strategic, time duration, organizational and calculation. Two criteria assessment groups are presented – standard and additional as the second one report on the purchase time duration and on the preliminary and followed buying costs. There is shown up an assessment consistency for the single costs resulted from the process of starting an own production in different situations. This publication is the second part of the conducted research.
Keywords: cost assessment methods, hospital, decision “make or buy”.
FULL TEXT FILE
IJASOS International e-Journal of Advances in Social Sciences, Peer-reviewed international Academic Journal, ISSN: 2411-183X
Vol. VI, ISSUE:16; April 2020
Publication date: 30.04.2020