TY - JOUR T1 - TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY” AU - Petkova - Georgieva, Stoyanka AU - Terziev, Venelin PY - 2020 DA - September DO - 10.18769/ijasos.616018 JF - IJASOS- International E-journal of Advances in Social Sciences JO - IJASOS PB - OCERINT International Organization Center of Academic Research WT - DergiPark SN - 2411-183X SP - 129 EP - 136 VL - 6 IS - 16 LA - en AB - 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”. KW - cost assessment methods KW - hospital KW - KW - decision “make or buy” CR - Simeonov, Simeon. (2019i). Transanal endoscopic microsurgery (ТЕМ) and NOTES. Pros and cons NOTES. // XXII International Scientific Conference: The power of knowledge (11-13.10.2019), Kavala, Greece, Institute of Knowledge Management, Skopje, 34, 2019, 4, pp. 987-988, ISSN 1857-923X (for e-version), ISSN 2545 – 4439 (for printed version). UR - https://doi.org/10.18769/ijasos.616018 L1 - https://dergipark.org.tr/en/download/article-file/1257037 ER -