Wykorzystanie analizy kosztów w zarządzaniu szpitalem publicznym

• Autorzy: Justyna Kujawska

Warianty tytułu

The Use of Cost Analysis in the Management of the Public Hospital

• Języki publikacji: PL

Abstrakty

Celem artykułu jest przeprowadzenie analizy struktury kosztów funkcjonowania dużego szpitala ogólnego, mającego 18 jednostek świadczących zróżnicowane usługi. Struktura kosztów pozwala na porównanie i ocenę poziomu wykorzystania zasobów w poszczególnych oddziałach, jak również jest niezbędna na poziomie kontraktowania usług. Są to informacje istotne dla podejmowania decyzji. Przeprowadzona analiza literatury wskazuje na złożoność uwarunkowań efektywności sektora szpitalnego. Jest wiele czynników wpływających na koszty będących w gestii decydentów (np. właściwa alokacja zasobów) lub poza możliwościami ich oddziaływania (np. wydłużenie czasu pobytu pacjenta wskutek zaistniałych komplikacji).(fragment tekstu)

EN

The aim of this article is to analyze the cost structure of a large general hospital, on departmental level, in conjunction with other factors characterizing the processes carried out in the hospital. Its aim is also to formulate recommendations for the responsible for hospital management. Since most of the decisions about including hospital resources are made by physicians not managers it is important to provide them with information on the impact of these decisions on costs born. Information on costs is also important from the point of view of medical services contracting. Prospective financing system, which in Poland is based on JGP, requires forecasting during the annual projected cost of services, which is a difficult task due to the high uncertainty in demand for hospital services. Review of the literature provides information on methods to be used in the world in this type of analysis. Hospitals are multi-product organizations with complex processes of service delivery, which is the main cause of the large differences between the cost of specific cases as well as between departments providing services. The results of the analysis may be important for monitoring and financing of surgical and general departments. The analysis can be an introduction into efficiency of hospital departments assessment.(original abstract)

Słowa kluczowe

PL

Zarządzanie służbą zdrowia; Szpitalnictwo; Analiza kosztów

EN

Management of health services; Hospital service; Cost analysis

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2013
• Numer: t. 14, z. 13, cz. 3 Zarządzanie organizacjami publicznymi
• Strony: 151--162

Twórcy

autor

Justyna Kujawska

• Politechnika Gdańska

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