[Relating costs to activities in hospitals. Use of internal cost accounting].
During the last few years hospital cost accounting has become widespread in many countries, in parallel with increasing cost pressure, greater competition and new financing schemes. Cost accounting has been used in the manufacturing industry for many years. Costs can be related to activities and production, e.g. by the costing of procedures, episodes of care and other internally defined cost objectives. Norwegian hospitals have lagged behind in the adoption of cost accounting. They ought to act quickly if they want to be prepared for possible changes in health care financing. The benefits can be considerable to a hospital operating in a rapidly changing health care environment.
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Stiftelsen for helsetjenesteforskning, Sentralsykehuset i Akershus, Nordbyhagen.
D000066:Accounting; D004469:Economics, Hospital; D017598:Efficiency, Organizational; D017721:Hospital Costs; D009664:Norway; D012984:Software
Kobling av kostnader og aktiviteter i sykehus. Bruk av internregnskap med kostnadsoverveltning.