Acta academica karviniensia 2013, 13(4):34-43 | DOI: 10.25142/aak.2013.061

COSTING IN CONDITIONS OF CZECH HOSPITALS

©árka Fialová
Univerzita Tomáąe Bati ve Zlíně, Fakulta managementu a ekonomiky, Mostní 5139, 760 01 Zlín, Email:sfialova@fame.utb.cz

In this article the current situation of the utilisation of costing in hospitals in the Czech Republic is dealt. The theoretical basis is described in the first section of the article which are followed by additional research results. In the research, the emphasis was on the composition of costs in hospitals, as well as the range of calculations and methods of calculation. In conclusion, the research results are evaluated and made recommendations. The research was performed as a part of the project of the Internal Grant Agency at the Tomas Bata University in Zlín on the subject theme" Project of Analysing of Economic-Managerial Methods and Tools Utilised in the Hospitals in the Czech Republic" (IGA/FaME/2012004).

Keywords: ABC method, costing, hospital, job-order costing method, modern costing methods
JEL classification: M10, M21

Received: December 30, 2012; Accepted: September 11, 2013; Published: December 30, 2013  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Fialová ©. COSTING IN CONDITIONS OF CZECH HOSPITALS. Acta academica karviniensia. 2013;13(4):34-43. doi: 10.25142/aak.2013.061.
Share...
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. BAKER, J. J., 1998. Activity-based costing and activity-based management for health care. Gaithersburg, Md.: Aspen, pp. 385, ISBN 0-8342-1115-7.
    2. CAREY, K. and J. F. BURGESS, 2000. Hospital Costing : Experience form the VHA. Financial Accountability&Management.. Vol. 16, Issue 4, pp. 289-308. Go to original source...
    3. CLEMENT, F., W. A. GHALI, C. DONALDSON and M. J. BRADEN, 2009. The Impact of Using Different Costing Method on the Results of an Economic Evaluation of Cardiac Care: Microcosting Vs. Gross-Costing Approaches. Health Economics 18,, pp. 377-388. Go to original source...
    4. FIBÍROVÁ, J., L. ©OLJAKOVÁ a J. WAGNER, 2011. Manaľerské účetnictví: nástroje a metody., 1st ed. Praha: Wolters Kluwer Česká republika, pp. 391. ISBN 978-80-7357-712-4.
    5. FINKLER, S. A, D. M. WARD and J. J. BAKER. Essentials of cost accounting for health care organizations. 2007, 3rd ed. Sudbury: Jones and Bartlett Publishers, pp. 484, ISBN 0-7637-3813-1.
    6. GLADKIJ, I., 2003. Management ve zdravotnictví., 1st ed. Brno: Computer Press, pp. 380, ISBN 80-7226-996-8.
    7. KINSELLA, S., 2008. Ten Lessons for Micro Costing in Health Economics [online]. [cit. 7.8.2012]. Available from: http://www.stephenkinsella.net/2008/07/04/985/.
    8. National Reference Centre.cz: DRG pro laiky [online], 2008. Praha: NRC, [cit. 7.8.2012]. Available from: http://www.nrc.cz/cinnosti/drg/co-je-drg/drg-pro-laiky.
    9. NOWICKI, M., 2008. The financial management of hospitals and health care organizations. 4th ed., Chicago, IL: Health Administration Press, pp. 386, ISBN 978-1-56793-277-5.
    10. OECD: OECD Health Data 2012 - Frequently Requested Data [online]. Paris: 2012 [cit. 7.8.2012]. Available from: http://www.oecd.org/els/healthpoliciesanddata/oecdhealthdata2012-frequentlyrequesteddata.htm.
    11. POPESKO, B., 2009. Moderní metody řízení nákladů: jak dosáhnout efektivního vynakládání nákladů a jejich sníľení., 1st ed. Praha: Grada, pp. 233, ISBN 978-80-247-2974-9.
    12. POPESKO, B., 2012. Businessinfo:Procesní řízení nákladů s vyuľitím metody aktivity based costing [online]. Praha: Businessinfo,[cit. 7.8.2012]. Available from: http://www.businessinfo.cz/cs/clanky/procesni-rizeni-nakladu-s-vyuzitim-metody-activity-based-costing-19730.html.
    13. RAJABI, A. and A. Dabiri, 2012. Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services. Iranian J Publ Health. Vol. 41, No.4, pp. 100-107.
    14. The Economist.com: Cost-cutting activity [online], 1998. Zurich: The Economist,[cit. 7.8.2012]. Available from: http://www.economist.com/node/170157.
    15. TOSO, M. E. Cost Accounting and Cost Accounting Systems in Health Care Organizations.[cit.7.8.2012]. Available from: http://www.trinethealth.com/Articles/Cost%20Acctg%20&%20Cost%20Acctg%20Systems%20in%20Healthcare%20Org.pdf.
    16. ZELMAN, W. N., M. J. MCCUE and N. D. GLICK., 2009. Financial management of health care organizations: an introduction to fundamental tools, concepts, and applications. 3rd ed. San Francisco, CA:Jossey-Bass, pp. 600, ISBN 978-0-470-49752-4.

    Return to the content