Zasady rachunku kosztów francuskich szpitali na potrzeby wyceny świadczeń zdrowotnych
The principles of cost accounting in French hospitals for the valuation of medical services

Summary/Abstract: The majority of hospital services in France is currently financed based on diagnosis-related groups (DRG). The prospective payment systems based on Diagnosis Related Groups (DRG) are now in use world-wide to finance hospitals.This system operates in France under the name Groupes Homogenes de Malades (GHM). In such a situation the cost information obtained from French hospitals should be an important factor that is used to set prices of medical services. Hospitals that collect the cost data for valuation of health care services are required to use the uniform cost accounting system called analytical accounting. The aim of the article is to analyze the cost accounting principles applicable in the French hospitals that collect and transmit the cost information for the valuation of health services at the central level. The article describes the main stages of the cost accounting system applied in French hospitals.

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