... the organization, which allows a more precise identification of cost driver; and in the “hybrid” nature (a combination of cost centres and activities) of the model. The latter allows one to identify a “full cost” of the patient. © Emerald Group Publishing Limited 2009 They argue also that, if cost...

... be justified in the viewpoint of the creation of economic value. In this case, the analysis can be conducted at two different levels: BPR Cost drivers Management accounting Organizational change Organizational structure Value analysis The company is part of a major multinational group...