Selected Problems of Implementing

Roman Kotapski , Michał Chalastra

Abstract

Medical activity carried out by hospitals is characterized by the very complex nature of the conducted processes. Individual medical procedures require the use of many diverse resources, and their cost is also very high. This is why the traditional cost accounting applied in the past has now become insufficient. Hospitals have started to implement the systems of management accounting, and also IT systems which support the functioning of management accounting, which unfortunately in many cases does not function properly as a result of several factors. Based on their own implementations, the authors of this paper identify selected problems of implementing and functioning of management accounting systems in hos pitals. The results of their research can help with improving the functioning of management accounting in hospitals.
Author Roman Kotapski (MISaF / IR / KRC)
Roman Kotapski,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
, Michał Chalastra
Michał Chalastra,,
-
Pages173-178
Publication size in sheets0.5
Book Slavíčková Pavla, Talasek Tomas (eds.): Knowledge for Market Use 2018: Public Finances in the Background of Sustainable Development International Scientific Conference Proceedings, 2018, Palacky University, ISBN 9788024453927, 511 p.
Keywords in Englishhospital, budgeting, management accounting
Languageen angielski
Score (nominal)5
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