000			01646naa a2200181uu 4500
001			7020919013623
003			OSt
005			20190211162555.0
008			070209s2007 xx ||||gr |0|| 0 eng d
100	1		_aHINDLE, Don. _931079
245	1	0	_aProduct costing, managerialis and organisational learning : _b
260			_aOxford : _bBalcwell Publishers Limited, _cJune 1998
520	3		_aMuch that is written on product costing is prescriptive. Such literature suggests normative ways to accomplish the tasks of identifying, classifying, determining and using product costs. Some critics might argue that this is managerialism, top-down thinking which should be rejected. Others might suggest that normative, prescriptive approaches ignore complex social factors such as the exercises of power and influence, or that the outputs of health, welfare and education are not products at all and are not therefore amenable to a product costing process.We explore some aspects of this debate through the analysis of a case study of the Tasmania health sector in which a product costing process was conducted in three hospitals. We conclude that a number of benefits to identified stakeholders - in this case bureaucrats, hospital managers and clinical staff - can emerge from a product costing process. We briefly locate the discussion in the context of some characteristics of organisational learning
700	1		_aBRAITHWAITE, Jeffrey _931080
773	0	8	_tAustralian Journal of Public Administration _g57, 2, p. 36-45 _dOxford : Balcwell Publishers Limited, June 1998 _xISSN 0313-6647 _w
942			_cS
998			_a20070209 _b1901^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c22606 _d22606
041			_aeng