Cost Accounting in Public Hospitals in Poland: Usefulness for Internal and External Purposes

Monika Rauliajtys-Grzybek , Wioletta Baran , Małgorzata Macuda


The aim of this article is to assess the cost accounting solutions that are used currently in Polish hospitals. The evaluation covered three main areas that require cost data—management, external reporting and pricing of health services (performed by a regulatory body). The study concerned the costing model that was obligatory for Polish public hospitals in the years 1998–2011 (top-down micro-costing model) and has not yet been replaced by another solution. Different research methods have been used for each of the areas under research, inter alia surveys, direct interviews and case study methods. Empirical results indicate a limited usefulness of the researched costing model in all of the evaluated areas: management, financial reporting and pricing. First, the costing model is used moderately only for the most important management areas, such as planning, control and operational decision making. Second, it does not include the specifics of diagnosis-related groups (DRGs) (basic pricing object) and therefore does not allow for accurate determination of their costs. Third, due to lack of the complex costing methodology the model is used in an unstructured and incoherent manner.
Author Monika Rauliajtys-Grzybek - Szkoła Główna Handlowa w Warszawie (SGH)
Monika Rauliajtys-Grzybek,,
, Wioletta Baran - Szkoła Główna Handlowa
Wioletta Baran,,
, Małgorzata Macuda (WZ / KR)
Małgorzata Macuda,,
- Department of Accounting
Journal seriesJournal of Health Management, ISSN 0972-0634, e-ISSN 0973-0729, (0 pkt, indicated Indexes)
Issue year2017
Publication size in sheets0.8
Keywords in Englishcost accounting, top-down micro-costing, public hospitals, management accounting, costs in the income statement, cost-based pricing
ASJC Classification2719 Health Policy
Languageen angielski
Score (nominal)15
Score sourcejournalIndex
ScoreMinisterial score = 15.0, 16-03-2020, ArticleFromJournal
Publication indicators WoS Citations = 0; Scopus SNIP (Source Normalised Impact per Paper): 2017 = 0.296
Citation count*6 (2020-09-16)
Share Share

Get link to the record

* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Are you sure?