The Impact of the Features of Healthcare Providers in Poland on their Costs in the Accounting System
The Impact of the Features of Healthcare Providers in Poland on their Costs in the Accounting System

Author(s): Monika Raulinajtys-Grzybek, Katarzyna Frankowska, Wojciech Matusewicz
Subject(s): National Economy, Health and medicine and law, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: accounting system; cost data; healthcare providers;
Summary/Abstract: The article presents the analysis how costs of healthcare providers are explained by their main characteristic features. Cost data was obtained from the accounting systems of several healthcare providers operating in Poland. The study involved the costs of hospital wards, which are the final cost centers providing inpatient services. Cost data for each ward was grouped into categories related to main resources used. The information from the accounting system has been prepared in an uniform manner by the hospitals for the purpose of regulatory pricing of health services.The analysis included the impact of features of healthcare providers on the level of costs as well as unit costs of key resources, such as doctors, nurses, or the ward’s infrastructure. Explanatory variables were nonfinancial features describing the activity of the ward, including medical specialty, location, type of hospital, legal form (public or private), and number of mandays.

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