Warianty tytułu
Języki publikacji
Abstrakty
Motivation: The main source of the health system's problems is primarily the limited financial resources available within the system, but its efficiency is also affected by the not fully effective management of these resources. A solution to support management processes in terms of financial management is the introduced Regulation of the Minister of Health of 26 October 2020 on recommendations on the standard of cost accounting at healthcare providers. Proper implementation of this recommendation is a challenge for healthcare entities in Poland.
Aim: The aim of the article is to identify key success factors related to the management of the project to implement a cost accounting standard in hospitals in Poland. A properly implemented standard is to enable support of management processes and proper financial management in the health care system at the macro level, as well as at the level of the medical entity. The first period of functioning of these regulations is an opportunity to carry out a summary in this respect. The main determinants in this area include the level of staff education, the quality of the IT system, the use of expert knowledge, training support, and the relationship between medical staff and administrative staff.
Results: The research was conducted by using a survey questionnaire. On the basis of the questionnaire survey in 52 hospitals in Poland, statistical analysis was performed using basic descriptive statistics and regression analysis, which enabled the identification of key success factors for the management of the project to implement the cost accounting standard. On the basis of the analyses carried out, recommendations were made on the principles of implementing the cost accounting standard in hospitals and the directions for its effective use in management processes in the future.(original abstract)
Aim: The aim of the article is to identify key success factors related to the management of the project to implement a cost accounting standard in hospitals in Poland. A properly implemented standard is to enable support of management processes and proper financial management in the health care system at the macro level, as well as at the level of the medical entity. The first period of functioning of these regulations is an opportunity to carry out a summary in this respect. The main determinants in this area include the level of staff education, the quality of the IT system, the use of expert knowledge, training support, and the relationship between medical staff and administrative staff.
Results: The research was conducted by using a survey questionnaire. On the basis of the questionnaire survey in 52 hospitals in Poland, statistical analysis was performed using basic descriptive statistics and regression analysis, which enabled the identification of key success factors for the management of the project to implement the cost accounting standard. On the basis of the analyses carried out, recommendations were made on the principles of implementing the cost accounting standard in hospitals and the directions for its effective use in management processes in the future.(original abstract)
Twórcy
autor
- University of Economics in Katowice, Poland
autor
- University of Economics in Katowice, Poland
Bibliografia
- Amusawi, E., Almagtome, A., & Shaker, A.S. (2019). Impact of lean accounting information on the financial performance of the healthcare institutions: a case study. Journal of Engineering and Applied Sciences, 14(2), 589-399. https://dx.doi.org/10.36478/jeasci.2019.589.599.
- AOTMiT. (2023). Cost accounting standard. Retrieved 24.03.2023 from https://www.aotm.gov.pl/en/cost-accounting-standard-2.
- Arnaboldi, M., & Lapsley, I. (2005). Activity based costing in healthcare: a UK study. Research in Healthcare Financial Management, 10, 59-73.
- Cardinaels, E., Roodhooft, F., & van Herck, G. (2004). Drivers of cost system development in hospitals: results of a survey. Health Policy, 69(2), 239-252. https://doi.org/10.1016/j.healthpol.2004.04.009.
- Chluska, J. (2011). Problemy analizy kosztów w zarządzaniu SPZOZ. Zeszyty Naukowe Uniwersytetu Szczecińskiego: Finanse, Rynki finansowe, Ubezpieczenia, 44, 9-19.
- Ćwiąkała-Małys, A., Durbajło-Mrowiec, M., & Łagowski, P. (2020). Diagnostyka efektywności wykorzystania zasobów lecznictwa szpitalnego. E-Wydawnictwo, Prawnicza i Ekonomiczna Biblioteka Cyfrowa, Uniwersytet Wrocławski. https://doi.org/10.34616/23.20.005.
- Eriotis, N., Stamatiadis, F., & Vasiliou, D. (2011). Assessing accrual accounting reform in Greek public hospitals: An empirical investigation. International Journal of Economic Sciences and Applied Research, 4(1), 153-183. http://dx.doi.org/10.2139/ssrn.1978671.
- Głód, G., & Głód, W. (2010). Podejście procesowe w zarządzaniu kosztami jednostki ochrony zdrowia. Prace Naukowe: Akademia Ekonomiczna w Katowicach, 466-473.
- Hass-Symotiuk, M. (2010). Rachunkowość: system informacji finansowych Zakładów Opieki Zdrowotnej. Wolters Kluwer.
- Jovanović, T., Dražić-Lutilsky, I., & Vašiček, D. (2019). Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals: the case of Slovenia and Croatia. Economic Research. Ekonomska istraživanja, 32(1), 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079.
- Nowak, E. (2010). Rachunek kosztów jako instrument zarządzania przedsiębiorstwem. In: E. Nowak, & M. Wierzbiński (Eds.), Rachunek kosztów: modele i zastosowania (pp. 13-35). PWE.
- Nunnally, J.C., & Bernstein, I.H. (1994). Psychometric theory. McGraw Hill.
- Raczyńska, E. (2020). Efektywność w ochronie zdrowia jako wyzwanie dla zarządzania. Przegląd Organizacji, (5), 27-34. https://doi.org/10.33141/po.2020.05.04.
- Ramsey, R. (1994). Activity-based costing for hospitals. Hospital & Health Services Administration, 39(3), 385-396.
- Raulinajtys-Grzybek, M., Baran, W., Cygańska, M., Kludacz-Alessandri, M., & Macuda, M. (2019). Model oceny dojrzałości rachunku kosztów w szpitalu: koncepcja i empiryczne wykorzystanie. Zeszyty Teoretyczne Rachunkowości, 102(158), 131-154.
- Rozporządzenie Ministra Zdrowia i Opieki Społecznej z dnia 22 grudnia 1998 r. w sprawie szczegółowych zasad rachunku kosztów w publicznych zakładach opieki zdrowotnej [Regulation of the Minister of Health and Social Welfare of 22 December 1998 on detailed rules of cost accounting in public healthcare units] (Dz.U. 1998 nr 164 poz. 1194) (Poland).
- Rozporządzenie Ministra Zdrowia z dnia 26 października 2020 r. w sprawie zaleceń dotyczących standardu rachunku kosztów u świadczeniodawców [Regulation of the Minister of Health of 26 October 2020 on recommendations regarding the cost accounting standard at healthcare providers] (Dz.U. 2020 poz. 2045) (Poland).
- Rozporządzenie Ministra Zdrowia z dnia 8 lipca 2015 r. w sprawie zaleceń dotyczących standardu rachunku kosztów u świadczeniodawców [Regulation of the Minister of Health of 8 July 2015 on recommendations for the cost accounting standard at healthcare providers] (Dz.U. 2015 poz. 1126) (Poland).
- Sekaran, U. (2003). Research methods for business: a skill building approach. Wiley.
- Sijtsma, K. (2009). On the use, the misuse, and the very limited usefulness of Cronbach's alpha. Psychometrika, 74(1), 107-120. https://doi.org/11007/s11336-008-9101-0.
- Walczak, W. (2010). Uwarunkowania i czynniki wpływające na sukces projektu. E-mentor, 3(35), 17-24.
- Wnuk-Pel, T. (2010). Pomiar sukcesu wdrożenia rachunku kosztów działań w przedsiębiorstwach działających w Polsce. Zeszyty Teoretyczne Rachunkowości, (59), 175-204.
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Bibliografia
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