Analiza możliwości implementacji obiektowego rachunku kosztów w podmiotach leczniczych –wyniki badań empirycznych
Analysis of implementation possibility of object-oriented cost systems in healthcare organizations – results of empirical studies

Summary/Abstract: The article presents the results of empirical research on the purposefulness and possibility of implement-ing object-oriented cost systems in healthcare organizations. The first part of the article presents argu-ments for implementation of modern cost accounting methods based on the process approach and pro-vides analysis of the possibility of using the object-oriented approach in healthcare organizations. In the second part of the article, based on the analysis of a number of cases, we proposed a methodology of adjusting object-oriented cost accounting to healthcare organizations purposes. In the third part of the article we discussed the areas of utilization of the proposed methodology in the management and valua-tion of medical services. The conclusions contains reference to the latest worldwide research on cost accounting in healthcare organizations with indication of key differences specific to the Polish market.

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