Rachunek kosztów w angielskich szpitalach i jego wykorzystanie w procesie wyceny usług medycznych

Magdalena Anna Kludacz-Alessandri


The cost accounting is the main tool to generate cost information for evaluation of medical services. In England, cost information are also used to set prices of medical services. For this purpose, all English hospitals are obliged to use the standarised principles of cost calculation based on activity based costing (ABC). The aim of the article is to analyze cost accounting principles applied in English hospitals and to assess the use of cost information in the process of evaluation of medical services. This analysis was carried out on the example of English hospitals, which use standarised rules of cost calculation and generate cost information for valuation of medical services on the cetral level. The article presents the results of an empirical study conducted in selected English hospitals in 2013. The respondents gave information regarding cost accounting used in their hospitals. Particular attention was paid to the rules and stages of the procedure of cost accounting system, such as: classification, cost allocation and cost calculation. It was also important to assess the possibility to apply the cost information in the process of evaluation of medical services at central level. In addition, the respondents evaluated the effects of this evaluation and assessed the entire system of healthcare financing.
Author Magdalena Anna Kludacz-Alessandri (CESS)
Magdalena Anna Kludacz-Alessandri,,
- College of Economics and Social Sciences
Journal seriesPrzedsiębiorczość i Zarządzanie, ISSN 1733-2486
Issue year2016
Publication size in sheets0.95
Keywords in Englishcost accounting, English hospitals, evaluation of medical services, cost calculation
Languagepl polski
Score (nominal)14
ScoreMinisterial score = 14.0, 05-09-2019, ArticleFromJournal
Ministerial score (2013-2016) = 14.0, 05-09-2019, ArticleFromJournal
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