Over the last few years DRG system has been introduced in
the most European countries, where it became the mechanism
of health care financing. In such situation it is important to
know the unit cost of treating individual patients and other cost
objects, which could be the basis of valuation of DRGs. In this
case a good cost accounting system is one of the important
tool necessary for hospitals to valuate the process of treating
the patient. From the other hand the pricing decisions made by
a payer should also depend on information from hospital cost
accounting system.
Cost accounting is an essential part of health care
management now. The cost information are used and analyzed
on the central level of health care system, as well as inside of
the hospitals. All health care managers, not just hospitals
accountants are becoming more and more aware of the
importance of understanding as much about costs as they
possibly can. Cost accounting is defined as en element of
financial management that generates information about the
costs of an organization and its components. [1]. From a
broader perspective cost accounting encompasses the
development and provision of a wide range of financial
information for decision making on various levels.
The article presents the analysis of cost accounting rules,
which are the base of the medical services valuation in three
European countries, where the health care financing
mechanism is based on the DRG system. Especially important
is the level of standardization and development of cost
accounting system in hospitals, which provide cost data for
valuation.
Over the last few years DRG system has been introduced inthe most European countries, where it became the mechanismof health care financing. In such situation it is important toknow the unit cost of treating individual patients and other costobjects, which could be the basis of valuation of DRGs. In thiscase a good cost accounting system is one of the importanttool necessary for hospitals to valuate the process of treatingthe patient. From the other hand the pricing decisions made bya payer should also depend on information from hospital costaccounting system.Cost accounting is an essential part of health caremanagement now. The cost information are used and analyzedon the central level of health care system, as well as inside ofthe hospitals. All health care managers, not just hospitalsaccountants are becoming more and more aware of theimportance of understanding as much about costs as theypossibly can. Cost accounting is defined as en element offinancial management that generates information about thecosts of an organization and its components. [1]. From abroader perspective cost accounting encompasses thedevelopment and provision of a wide range of financialinformation for decision making on various levels.The article presents the analysis of cost accounting rules,which are the base of the medical services valuation in threeEuropean countries, where the health care financingmechanism is based on the DRG system. Especially importantis the level of standardization and development of costaccounting system in hospitals, which provide cost data forvaluation.
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