| Abstract [eng] |
The present master's thesis examines the theoretical aspects of services and income concept, identified the key service features, the main costs of the various definitions of the concept on the basis of Lithuanian and foreign authors' views. Cost classification done by the various distribution features: a cost type of formation, location, time, offsetting the cost of the total of the object and other features. Disclosed methods for calculating costs and revenues and the cash register equilibrium potential. Detailed analysis of VšĮ Šiaulių odontologijos poliklinika provided dental services revenue and cost of the trends and causes. On the basis of cost allocation methodology for calculating the units and services direct and indirect costs and their profitability. Given the results, the clinic revenue enhancement and cost reducing of the main trends identified: funding for dental restoration, the absorption enhancement of paid services in calculating the price adjustment, optimization of the number of employees at the same time reducing salary costs, cheaper but high quality dental materials to choose from in order to reduce the cost of medical materials. |
