Abstract
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”.
Highlights
One of the basic problems for the production and logistics management are how to define optimal limits for the activity of an enterprise
If we consider an organization that is in the health care business as an enterprise it means that we have to be very aware of the cost assessment methods application such as we are taking the responsibility for an enterprise (Petkova - Georgieva, 2018b, pp.71-77)
The subject of the article is to present from a quantitative point of view the impact of the decision “make or buy” on all kinds of costs that are common for a hospital
Summary
One of the basic problems for the production and logistics management are how to define optimal limits for the activity of an enterprise. The survival of the hospitals at dynamic market circumstances demands to focus on only those activities and processes which ensure them maximal competitiveness This leads to limiting their variety as some of them are realized by other organizations in the health care business. For this reason, the hospital managers such as the managers of an ordinary enterprise have to solve a very important and complicated task about exactly which activities the hospital to keep and which to buy from outer organizations like the principle of outsourcing. The subject of the article is to present from a quantitative point of view the impact of the decision “make or buy” on all kinds of costs that are common for a hospital
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