The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance

• Autorzy: Magdalena Kludacz-Alessandri
• Języki publikacji: EN

Abstrakty

EN

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study evaluates the effects of various structural factors on quality of costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and English hospitals. Multiple regression was employed to analyze the data. The findings confirmed the earlier studies that hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other hand, the quality of cost calculation depends on hospital size and a level of computerization. (original abstract)

Słowa kluczowe

PL

Rachunkowość zarządcza; Kalkulacyjny rachunek kosztów; Szpitalnictwo; Rynek usług medycznych; Usługi medyczne

EN

Management accounting; Cost accounting calculation; Hospital service; Medical services market; Medical services

• Czasopismo: Foundations of Management
• Rocznik: 2020
• Tom: 12
• Numer: nr 1
• Strony: 223-236

Twórcy

autor

Magdalena Kludacz-Alessandri

• Warsaw University of Technology, Poland

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Identyfikatory

DOI

10.2478/fman-2020-0017