Rachunek kosztów działań usług medycznych jako podstawa wyboru efektywnych kontraktów
Activity-based costing of medical services as a basis for choosing of effective medical contracts

Summary/Abstract: Application of Activity-Based Costing of medical services is a modern idea of costing that allows assessing profitability and effectiveness of medical procedures. The paper presents options of application of such a statement during the decision making process concerning medical contracts selection. The basis for the presented idea is the method of grouping the costs according to processes and operations, i.e. medical procedures. Such a grouping of costs and affiliation of resources with given medical procedures allows obtaining information necessary to make a decision. The management, having the information concerning the utilization of resources necessary to perform specified medical procedure as well as costs of utilization of a given resource by a given cost centre, may optimize company’s operations. Allocation of costs to specified procedures and application of proper methods of intermediate costs distribution allows managing medical contracts in an effective way consisting in eliminating the costs of procedures which do not bear any value for a given medical service. The developed idea is applied in the given case study covering the selected medical procedure.

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