[Management accounting in hospital setting].
The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.
Brzović
Z
Z
Kliníki bolnicki centar Zagreb.
Richter
D
D
Simunić
S
S
Bozić
R
R
Hadjina
N
N
Piacun
D
D
Harcet
B
B
D000066:Accounting; D017523:Croatia; D003953:Diagnosis-Related Groups / Q000191:economics; D005377:Financial Management, Hospital