Identification and evaluation of optimization potentials in the cost accounting system of Steiermärkische Krankenanstaltengesellschaft m. b. H. (KAGes)

A cost accounting ordinance was issued at the statutory level for hospitals financed by provincial funds, such as the Styrian KAGes. The legal requirements allow a certain amount of leeway. In cooperation with the Finance and Controlling organizational unit of KAGes, bachelor students of the class of 2020 were able to identify potential with regard to company-wide standardization in cost center accounting and internal cost allocation.

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