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Details van artikel 2 van 12 gevonden artikelen
| Titel: |
Allocation Information and Operational Strategies |
| Auteur: |
Hsu, Sylvia Hsingwen |
| Verschenen in: |
Information systems management |
| Paginering: | Jaargang 25 (2008) nr. 3 pagina's 258-265 |
| Jaar: |
2008-06 |
| Inhoud: |
This paper investigates firms' management of reported allocated overhead information and the relationship between operational strategies and overhead costs allocation. Using data from California hospitals for the years 1981-1991, I find that hospitals reallocate more overhead costs to cost-based services when they are subject to a dual payment system featuring both cost-based and fixed-rate payers. This management of reported overhead cost information does not involve a change in real expenses. Furthermore, the evidence also shows that under a dual payment system, hospitals adopt cost-increasing operational strategies, which increase direct costs of cost-based services and then reallocate costs when they have sufficient bargaining power to charge higher prices for their services. When hospitals are not able to negotiate a high price, they control costs while continuing to reallocate overhead costs among services. |
| Uitgever: |
Taylor & Francis |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 2 van 12 gevonden artikelen
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