Wykorzystanie informacji kosztowych w procesie zarządzania szpitalami w Słowenii
Application of Cost Accounting in the Management Process in Slovenian Hospitals

Summary/Abstract: Purpose – the aim of the paper is to analyze and evaluate the use of cost information in the managementprocess in Slovenian hospitals. The main tool for generating cost information for the managers of thehospital is cost accounting. It provides information required to analyze and control the costs of medical activityand supports managers in making important decisions.Design/methodology/approach – the article presents the results of an empirical study conducted in Slovenianhospitals in the years 2012–2013. The managers of hospitals responded to questions about the use of cost informationin the management processFindings – the conducted research has shown that cost accounting is in a common use Slovenian hospitals.The directors use cost information in the management process, especially for cost budgeting and cost control,DRG cost analysis, efficiency analysis. On the basis of cost information, they also make decisions on the purchaseof medical equipment and conduct price negotiations with the payer.Originality/value – the issue of the use of cost information in the management process in the foreign hospitalshasn’t been yet researched in Poland by usage of empiric methods.

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