The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania
The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania

Summary/Abstract: Health care reform has produced changes in the health system infrastructure and personnel structure involved in providing health services in both the public and private sectors. Downsizing, streamlining and improving the management are the main objectives of these reforms. By analyzing the cost structure, hospital management will provide information to enable it to make decisions, "based on evidence" to optimize production and increase hospital performance. To achieve a competitive advantage and to increase the efficiency and performance in hospitals, the management accounting departments should have a constant communication with doctors and other stakeholders in order to meet their requirements and to adapt to the realities of the present. The paper presents the impact of cost management on the hospital activities underlying the needs for professional approach in this field and bringing modern tools in the decision-making process. Underfunding of the health sector led to under-utilization of hospital care and, consequently, an extended transfer costs could create additional incentives for encoding erroneous diagnoses for an extended transfer cost to patients.

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