Zasady i etapy rachunku kosztów działań w angielskich szpitalach na potrzeby wyceny świadczeń zdrowotnych
The principles and stages of cost accounting in English hospitals for valuation of medical services

Summary/Abstract: The financing system of health care in England is based on Health Related Groups (HRG). In such a situation the cost information obtained from the hospitals should be an important factor that is used to set prices of medical services. England is a sole country in the European Union where all hospitals are involved in the process of valuation of HRG categories at the central level. They are obliged to use spe-cial principles of cost calculation based on activity based costing (ABC). The following article describes the principles of the activity based costing system which should be applied in all English hospitals and all steps of the procedure of cost accounting, such as define the cost object, identify the activities, establish the relevant costs, analyze and assign costs and validate the outputs. Research methods used in this study are based on analysis of the literature and legal documents for the English health care system, especially the existing costing standards.

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