The article describes the results of research on the model of hospital cost accounting maturity obtained in
the second stage of own research. The aim of the conducted research was to identify the premises of cost
accounting maturity in the context of the hospital information system. In order to achieve thus defined goal, a research hypothesis was formulated that the level of the maturity of hospital cost accounting depends on the degree of achievement of goals resulting from external and internal information needs of data recip-ients. It has been accepted that external needs determining the maturity of cost accounting arise from formal regulations. In the case of hospitals functioning as independent public health care centers, they have been recommended for use for 27 years. As regards the internal needs, the so called substantive integration of cost and medical data has been defined, among other things. The research shows that both formal regula-tions and managerial needs determine the level of cost accounting maturity. It also indicates that the sub-stantive integration of the collected data serving the needs of the management is more important than the technical integration of hospital information system.
National cost study versus hospital cost accounting for organ recovery cost assessment in a French hospital group
