- Tytuł:
- Cost Accounting System Evolution in Health Care Organizations - Current State and Perspectives
- Autorzy:
- Szewieczek, Aleksandra
- Powiązania:
- https://bibliotekanauki.pl/articles/589503.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Finansowanie ochrony zdrowia
Ochrona zdrowia
Rachunek kosztów
Zakłady opieki zdrowotnej (ZOZ),
Cost accounting
Health care financing
Health care institution
Health care protection - Opis:
- The article presents the evolution of cost accounting in the Polish health care system. There are presented the causal factors of poor quality cost information, and the characteristics of currently operating solutions is given. In the focus of considerations are: the nature and elements of the newly designed account system, based on the resources approach in which one of the main cost objects are DRG groups which, in turn, determines the considerable practicality of this system for the current medical entities management. The usefulness of cost accounting solutions in European countries, in the context of significant growth in the DRG funding, is also discussed.
- Źródło:
-
Studia Ekonomiczne; 2014, 164; 134-150
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł