The role of cost accounting in setting prices in Polish and English hospitals

Magdalena Anna Kludacz-Alessandri


Many of European countries have implemented DRG- based payment systems to improve the financial resources allocation in their health care systems. In most cases they use cost information for pricing decisions and need appropriate cost accounting system implemented in hospitals which generates cost information on the patient level. The aim of the article is to present and compare cost accounting systems used in Polish and English hospitals and investigate the role of cost information in the pricing decisions. Differences between Polish and English hospitals concern the rules and stages of the procedure of cost accounting system, such as: classification, recording, cost allocation and cost calculation. The particular attention is paid on the problem of using cost information in the process of valuation of medical services in hospitals and in pricing decisions made at central level. The article presents the results of an empirical survey conducted in selected English and Polish hospitals in 2013. The respondents gave information regarding cost accounting used in their hospitals and evaluated the impact of cost accounting information on price determination and contract negotiation processes
Author Magdalena Anna Kludacz-Alessandri (CESS)
Magdalena Anna Kludacz-Alessandri,,
- College of Economics and Social Sciences
Publication size in sheets0.5
Book Löster Tomáš, Pavelka Tomas (eds.): The 10th International Days of Statistics and Economics. Conference Proceedings, 2016, Praga, Czechy, Libuše Macáková, MELANDRIUM, ISBN 978-80-87990-10-0, 2116 p.
Keywords in Polishcost accounting, hospitals, pricing decisions, cost calculation, diagnosis related groups
Keywords in Englishcost accounting, hospitals, pricing decisions, cost calculation, diagnosis related groups
Languageen angielski
4-fragment.pdf 465.61 KB
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 15.0, 10-06-2020, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 10-06-2020, BookChapterMatConfByConferenceseries
Publication indicators WoS Citations = 0; GS Citations = 1.0
Citation count*1 (2020-08-01)
Share Share

Get link to the record

* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Are you sure?