Selected aspects of project management for the implementation of a new standard of cost accounting in health care units

• Autorzy: Głód Grzegorz , Głód Wojciech

Identyfikatory

DOI

10.29119/1641-3466.2024.194.5

• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of the article is to discuss the most important aspects related to the management of the project of implementing the cost accounting standard in hospitals in Poland. A properly implemented standard is to enable the support of management processes and proper financial management in the health care system at the macro level as well as at the level of the healthcare entity. The first period of operation of these regulations is an opportunity to take stock in this respect. Design/methodology/approach: The research was conducted by using a survey questionnaire. On the basis of the questionnaire survey in 52 hospitals in Poland. The obtained test results were subjected to the basic statistical analyses. Findings: On the basis of the analyses of the results of empirical research, recommendations were formulated regarding the principles of implementation of the cost accounting standard in hospitals and the directions of its effective use in management processes in the future. Research limitations/implications: The utilization of survey research is associated with the presence of subjectivity in assessments by respondents. Originality/value: The article presents important recommendations for health care managers on projects to implement the new cost accounting standard in health care entities in Poland.

Słowa kluczowe

EN

hospital; cost accounting; project management

PL

szpital; obliczanie kosztów; zarządzanie projektami

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2024
• Tom: z. 194
• Strony: 83--92
• Opis fizyczny: Bibliogr. 17 poz.

Twórcy

autor

Głód Grzegorz

• University of Economics in Katowice, Faculty of Economics, Department of Entrepreneurship and Management Innovation

• https://orcid.org/0000-0001-9699-2427

autor

Głód Wojciech

• University of Economics in Katowice, Faculty of Economics, Department of Entrepreneurship and Management Innovation

• https://orcid.org/0000-0003-1343-7597

Bibliografia

• 1. Azevedo, J., Duarte, J., Santos, M.F. (2022). Implementing a business intelligence cost accounting solution in a healthcare setting. Procedia Computer Science, 198, 329-334.
• 2. Bertoni, M., De Rosa, B., Dražić Lutilsky, I. (2017). Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study. Management: Journal Of Contemporary Management Issues, 22(Special Issue), 109-128.
• 3. Carroll, N., Lord, J.C. (2016). The growing importance of cost accounting for hospitals. Journal of health care finance, 43(2), 172.
• 4. Chluska, J. (2007). Determinanty wprowadzenia rachunku kosztów działań w szpitalu. Zeszyty Teoretyczne Rachunkowości, 38, 25-36.
• 5. Dreszer, I., Głód, G. (2022). Doskonalenie procesów księgowych w kontekście dojrzałości procesowej przedsiębiorstwa. In: H. Cichocki, A. Tomaszewski (Ed.), Organizacja hybrydowa w teorii i praktyce (pp. 137-146). Warszawa: Oficyna Wydawnicza SGH.
• 6. Eriotis, N., Stamatiadis, F., Vasiliou, D. (2011). Assessing accrual accounting reform in Greek public hospitals: An empirical investigation. International Journal of Economic Sciences and Applied Research, 4(1), 153-183.
• 7. Głód, G., Mucha-Wójcik, B. (2019). System analiz kosztowych i zarządczych szpitala a oczekiwania interesariuszy zewnętrznych. Roczniki Kolegium Analiz Ekonomicznych, 56, Technologie informatyczne w administracji publicznej i służbie zdrowia. Szkoła Główna Handlowa, 245-259.
• 8. Głód, W. (2016). Wsparcie informatyczne systemu rachunku kosztów w jednostkach ochrony zdrowia. Studia Ekonomiczne, 278, 141-153.
• 9. Hass-Symotiuk, M., Kludacz-Alessandri, M., Cygańska, M. (2020). Rachunkowość podmiotów leczniczych i jej potencjał informacyjny. Wolters Kluwer.
• 10. Jiménez, V., Afonso, P., Fernandes, G. (2020). Using agile project management in the design and implementation of activity-based costing systems. Sustainability, 12(24), 10352.
• 11. Jovanović, T., Dražić-Lutilsky, I., Vašiček, D. (2019). Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals-the case of Slovenia and Croatia. Economic research-Ekonomska istraživanja, 32(1), 3754-3772.
• 12. Kihuba, E., Gheorghe, A., Bozzani, F., English, M., Griffiths, U.K. (2016). Opportunities and challenges for implementing cost accounting systems in the Kenyan health system. Global health action, 9(1), 30621.
• 13. Regulation of the Minister of Health and Social Welfare of 22 December 1998 on detailed rules of cost accounting in public healthcare units (Journal of Laws 1998, No. 164, item 1194).
• 14. Regulation of the Minister of Health of 26.10.2020 on recommendations regarding the cost accounting standard at healthcare providers (Journal of Laws 2020, item 2045).
• 15. Regulation of the Minister of Health of 8 July 2015 on recommendations for the cost accounting standard at healthcare providers (Journal of Laws 2015, item 1126).
• 16. Rogowska, K. (2019). Ochrona zdrowia jako strategiczny obszar zarządzania państwa. Nierówności społeczne a wzrost gospodarczy, 59, 212-225.
• 17. Wnuk-Pel, T. (2010). Pomiar sukcesu wdrożenia rachunku kosztów działań w przedsiębiorstwach działających w Polsce. Zeszyty Teoretyczne Rachunkowości, 59, 175-204.