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  • Ogłoszenia
  • Plan wydawniczy
  • Regulamin ogłaszania prac
  • Zasady recenzowania i recenzenci
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Wydanie 3/2015
str. 61

Kalkulacja kosztów zaćmy niepowikłanej z zastosowaniem nowoczesnych rozwiązań rachunku kosztów

Costing Cataract Surgery Treatment Using Modern Cost Accounting Solutions

Monika Raulinajtys-Grzybek¹, Agata Bełżecka², Grażyna Broniek², Kamil Nowik^2,3, Jacek P. Szaflik^2,4

¹Katedra Rachunkowości Menedżerskiej Szkoły Głównej Handlowej w Warszawie
Kierownik: prof. dr hab. Gertruda K. Świderska
² Samodzielny Publiczny Kliniczny Szpital Okulistyczny w Warszawie
³ Kolegium Zarządzania i Finansów Szkoły Głównej Handlowej w Warszawie
Kierownik: dr hab. Ryszard Bartkowiak, prof. SGH
⁴ Katedra i Klinika Okulistyki II Wydziału Lekarskiego Warszawskiego Uniwersytetu Medycznego
Kierownik: prof. dr hab. n. med. Jacek P. Szaflik

Summary: Purpose: The aim of the study was the use of modern costing methods based on Activity-Based Costing to calculate the cost of cataract surgical treatment.
Material and methods: The empirical part of the article is based on data obtained from clinical hospital performing cataract surgical procedures. The case study method was used and empirical data was used to illustrate the theoretical concept of costing model described earlier in the Polish literature.
Results: A standard process of uncomplicated cataract surgical treatment was developed with the separation of basic activities involved in this process. Additionally, the set of resources was identified that are involved or consumed for these activities. The basis for determining the cost of each resource was to link them with the cost information obtained from the hospital’s information systems.
Discussion: The approach to costing allows for recognition of the full costs associated with the health service – both material resources, human and infrastructural resources – medical equipment and rooms. It allows not only to determine the total cost of the service, but also to identify activities and resources that generate the highest costs.
Conclusions: Access to cost information presented in several dimensions: health services, activities and resources is a necessary starting point for any discussion on the effectiveness of therapeutic entity.

Słowa kluczowe: zaćma niepowikłana, leczenie chirurgiczne zaćmy, nowoczesny rachunek kosztów, rachunek kosztów działań, kalkulacja kosztów usług zdrowotnych.

Keywords: uncomplicated cataract, surgical treatment of cataract, modern costing system, activity based costing, costing health services.

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