Cost-based pricing of healthcare services. Relevance of a resource-based costing system
Cost-based pricing of healthcare services. Relevance of a resource-based costing system

Summary/Abstract: The authors propose a costing model for cost-based pricing of healthcare services. The current European Commission project shows that in most European countries the prices of healthcare services are cost based, which involves the need for the application of a costing system to generate cost information for pricing purposes. In the survey conducted in Poland we examined the basic criteria that should be met by the costing system. According to the respondents, the system should use a coherent methodology based on the causality principle and earmark for promotion the most effective providers. We have come to the conclusion that the resource-based costing system, which is a modification of activity-based costing, best fulfils these criteria. We present a theoretical structure of resource-based model for the healthcare provider.

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