scholarly journals Cost Accounting for Management of Health Services in a Hospital

2017 ◽  
Vol 3 (329) ◽  
Author(s):  
Luiza Piersiala
Keyword(s):  
Health Care ◽  
Health Care Services ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Management Information ◽  
Accounting Systems ◽  
Legal Documents ◽  
Care Services ◽  
Different Types ◽  
The Subject

In Polish hospitals there are clear standards for cost accounting which can be used to report information on costs and to correctly price health care services. Medical activities of hospitals are very diverse because of the existence of different types of entities and a variety of services. The article aims to discuss the essence of the subject of cost accounting in medical entities (hospitals), in particular activity‑based costing. The article includes the conclusions of the study of the literature in the field of the subject matter and legal documents concerning the Polish health care system, especially the existing costing standards, using the research method of literature and legal acts analysis. The article, in the theoretical part, presents the essence of cost accounting systems. Additionally, elements of the new legislation are presented, with the emphasis on those that are potentially important in generating cost management information. The article provides an example of the use of resource costing in a gynaecology and obstetrics department of a hospital.

Linking Cost Control Measures to Health Care Services by Using Activity-Based Information

1995 ◽  
Vol 8 (4) ◽  
pp. 221-233 ◽  
Author(s):  
Ronald E. Hoyt ◽  
Colin M. Lay
Keyword(s):  
Health Care ◽  
Health Care Services ◽  
New Technology ◽  
Control Measures ◽  
Patient Treatment ◽  
Management Information ◽  
Care Services ◽  
Potential Benefits ◽  
Cost Variability ◽  
The Impact

Canada's health care institutions are under pressure to limit expenditures, maintain or increase productivity, and assimilate new technology. Even though more than 75% of hospital operating expenditures are controllable, according to a study by the Economic Council of Canada, cost systems are needed to provide essential management information. The new Canadian Management Information System (MIS) Guidelines for health care are designed to provide accurate cost measurement of patient treatment and to help managers evaluate the impact of planned program changes on areas of operational responsibility. Other potential benefits of implementing the MIS guidelines include correcting dysfunctional funding of health care units with benchmarking and setting high reporting standards for resource use at the patient level (MIS, 1991). This paper focuses on one important aspect of bringing these costs under control by examining the relation between cost deviations (variances) and underlying cost drivers. Our discussion will lead to the conclusion that incompatibility of DRG methodology and traditional cost accounting models may be an important source of cost variability within diagnostically-related disease groupings.

Using Time-Driven Activity-Based Costing to Establish a Tariff System for Home Health Care Services

2016 ◽  
Vol 61 (6) ◽  
pp. 436-447 ◽  
Author(s):  
Adelaide Ippolito ◽  
Silvia Boni ◽  
Ettore Cinque ◽  
Annarita Greco ◽  
Salima Salis
Keyword(s):  
Health Care ◽  
Home Health Care ◽  
Health Care Services ◽  
Home Health ◽  
Activity Based Costing ◽  
Care Services ◽  
Tariff System

scholarly journals Sociodemographic Factors Influencing the Use of eHealth in People with Chronic Diseases

2019 ◽  
Vol 16 (4) ◽  
pp. 645 ◽  
Author(s):  
Fabienne Reiners ◽  
Janienke Sturm ◽  
Lisette J.W. Bouw ◽  
Eveline J.M. Wouters
Keyword(s):  
Health Care ◽  
Chronic Disease ◽  
Chronic Diseases ◽  
Rural Areas ◽  
Health Care Services ◽  
Sociodemographic Factors ◽  
Care Services ◽  
Computing Machinery ◽  
Different Types ◽  
Lower Education

Alongside the growing number of older persons, the prevalence of chronic diseases is increasing, leading to higher pressure on health care services. eHealth is considered a solution for better and more efficient health care. However, not every patient is able to use eHealth, for several reasons. This study aims to provide an overview of: (1) sociodemographic factors that influence the use of eHealth; and (2) suggest directions for interventions that will improve the use of eHealth in patients with chronic disease. A structured literature review of PubMed, ScienceDirect, Association for Computing Machinery Digital Library (ACMDL), and Cumulative Index to Nursing and Allied Health Literature (CINAHL) was conducted using four sets of keywords: “chronic disease”, “eHealth”, “factors”, and “suggested interventions”. Qualitative, quantitative, and mixed-method studies were included. Four researchers each assessed quality and extracted data. Twenty-two out of 1639 articles were included. Higher age and lower income, lower education, living alone, and living in rural areas were found to be associated with lower eHealth use. Ethnicity revealed mixed outcomes. Suggested solutions were personalized support, social support, use of different types of Internet devices to deliver eHealth, and involvement of patients in the development of eHealth interventions. It is concluded that eHealth is least used by persons who need it most. Tailored delivery of eHealth is recommended.

scholarly journals The experiences of merging health insurance funds in South Korea, Turkey, Thailand, and Indonesia: a cross-country comparative study

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Mohammad Bazyar ◽  
Vahid Yazdi-Feyzabadi ◽  
Arash Rashidian ◽  
Anahita Behzadi
Keyword(s):  
Health Care ◽  
Health Insurance ◽  
Comparative Study ◽  
Health Care Services ◽  
Benefit Package ◽  
Care Services ◽  
Insurance Funds ◽  
The Subject ◽  
Cross Country ◽  
Health Insurance Funds

Abstract Background Fragmentation in health insurance system may lead to inequity in financial access to and utilization of health care services. One possible option to overcome this challenge is merging the existing health insurance funds together. This article aims to review and compare the experience of South Korea, Turkey, Thailand and Indonesia regarding merging their health insurance funds. Methods This was a cross-country comparative study. The countries of the study were selected purposefully based on the availability of data to review their experience regarding merging health insurance funds. To find the most relevant documents about the subject, different sources of information including books, scientific papers, dissertations, reports, and policy documents were studied. Research databases including PubMed, Scopus, Google Scholar, Science Direct and ProQuest were used to find relevant articles. Documents released by international organizations such as WHO and World Bank were analyzed as well. The content of documents was analyzed using a data-driven conventional content analysis approach and all details regarding the subject were extracted. The extracted information was reviewed by all authors several times and nine themes emerged. Results The findings show that improving equity in health financing and access to health care services among different groups of population was one of the main triggers to merge health insurance funds. Resistance by groups enjoying better benefit package and concerns of workers and employers about increasing the contribution rates were among challenges ahead of merging health insurance funds. Improving equity in the health care financing; reducing inequity in access to and utilization of health care services; boosting risk pooling; reducing administrative costs; higher chance to control total health care expenditures; and enhancing strategic purchasing were the main advantages of merging health insurance funds. The experience of these countries also emphasizes that political commitment and experiencing a reliable economic growth to enhance benefit package and support the single national insurance scheme financially after merging are required to facilitate implementation of merging health insurance funds. Conclusions Other contributing health reforms should be implemented simultaneously or sequentially in both supply side and demand side of the health system if merging is going to pave the way reaching universal health coverage.

The delivery of value-based healthcare for children with osteosarcoma at Children’s Cancer Hospital Egypt.

2017 ◽  
Vol 35 (15_suppl) ◽  
pp. e18310-e18310
Author(s):  
Ranin Soliman ◽  
Wael Eweida ◽  
Manal Zamzam ◽  
Alaa Elhaddad ◽  
Sherif Abouelnaga
Keyword(s):  
Health Care ◽  
Health Care Services ◽  
Outcome Measurement ◽  
Healthcare Services ◽  
Activity Based Costing ◽  
Patient Centered ◽  
Care Services ◽  
Quality Of Life Inventory ◽  
Cancer Hospital ◽  
Value Of Health

e18310 Background: Aim of the study was to develop a system to measure the value of health care services delivered to osteosarcoma patients, through developing a standardized set of patient-centered outcomes for Osteosarcoma and using a consistent approach to measure the costs of Osteosarcoma care throughout all care cycles. Methods: The Porter’s Outcomes Measurement Hierarchy was used to define the domains of outcomes reporting for Osteosarcoma, which included three levels of measuring outcomes; health status achieved or retained, process of recovery, and sustainability of health. Time-driven activity-based costing (TDABC) approach was used a guide to determine the actual costs of healthcare services delivered to Osteosarcoma patients throughout their journey of cure. Results: Osteosarcoma outcome measurement tools and questionnaires were standardized based on the following domains: survival, degree of health or recovery, time to recovery and return to normal activities, disutility of care and treatment processes, sustainability of health and nature of recurrences, and the long-term consequences of therapy. The standardized outcome reporting tools under each domain included: toxicity reporting using NCI-Common Toxicity Criteria version 4.0, Pediatric Quality of Life Inventory (PedsQL) Cancer module, Musculoskeletal Tumour Society Score (MSTS) for functional outcome assessment, Palliative Care Outcomes Scale (POS). Process mapping was done for each step involved in the delivery of health care services to children with Osteosarcoma at Children’s Cancer hospital Egypt (57357 Hospital). Conclusions: Developing a standardized system for measuring the health outcomes of Osteosarcoma and the total costs for delivering the health care services is fundamental to measure and improve the value of health care delivered to Osteosarcoma patients.

Glosa do Wyroku Trybunału Konstytucyjnego z dnia 20 listopada 2019 r., sygn. akt K 4/17

2021 ◽  
Vol 2(163) ◽  
pp. 267-279
Author(s):  
Zbigniew Gromek
Keyword(s):  
Health Care ◽  
Local Government ◽  
Local Governments ◽  
Health Care Services ◽  
Public Health Care ◽  
Constitutional Court ◽  
Care Services ◽  
Constitutional Tribunal ◽  
The Subject ◽  
The Republic

In the judgment of 20 November 2019 (Case K 4/17), the Constitutional Tribunal assessed the compatibility with the Constitution of the Republic of Poland of provisions imposing on local government units the obligation to cover financial losses of independent public health care institutions run by local governments. The negative financial result of local government healthcare institutions resulted from insufficient financing of medical services by the National Health Fund. The Tribunal found that local government units were thus obliged to partially finance health care services, despite the fact that this is a task of government administration. The issue of providing local government units with adequate financial resources has repeatedly been the subject of rulings by the Constitutional Court. Jurisprudence to date has been based on a restrictive interpretation of Article 167(1) and (4) of the Constitution of the Republic of Poland. As a result, the aforementioned provisions ceased to fulfill the guarantee function in relation to local government. The judgment under review constitutes a departure from the above line. The position adopted therein deserves to be endorsed and continued in future jurisprudence.

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