Conception of a cost accounting model for doctors' offices.
Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.
Britzelmaier
Bernd
B
Hochschule Pforzheim, Germany. bernd@britzelmaier.de
Eller
Brigitte
B
D000066:Accounting; D001330:Electronic Data Processing; D005376:Financial Management; D009817:Office Management; D011216:Practice Management, Medical / Q000458:organization & administration*