Analiza porównawcza możliwości wykorzystania ark. kalkul. Excel oraz dedykowanego systemu informat. do odwzorowania obiektowego rachunku kosztów w pod
Implementation possibility of the object-oriented costing systems in spreadsheet vs. dedicated it-solution in healtcare units for the purpose of manag

Summary/Abstract: Purpose - The purpose of this article is to present the results of research on the possibility of implementing object-oriented model of modern cost accounting for healthcare units in Microsoft Excel and a dedicated computer system. The article presents also the advantages and disadvantages of both approaches. The object-oriented cost model is a very efficient tool supporting decision making process and management control in healthcare units. Design/Methodology/approach — The possibility of implementing object-oriented cost accounting for medical entities in computerized information systems has been examined in two stages. In the first stage calculation model of two case studies representing two complex healthcare provision has been modelled in a spread sheet. In the second stage we examined the possibility of implementing the same two case studies in dedicated computerized information system. Findings - In the course of the study we demonstrated the possibility of implementing a modern object-oriented cost accounting model for medical entities both in a spread sheet as well as a dedicated IT solution. Originality/value — One of the most popular tools supporting the implementation of complex repetitive models such as cost accounting or budget is a spread sheet. The uniqueness of this study is direct comparison of a universal tool like a spread sheet with a dedicated tool prepared for the purpose of carrying out a specific reproducible model together with an indication of the pros and cons of both solutions

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