Pregledni rad
https://doi.org/10.46458/27121097.2019.PI.77
THE ROLE OF INTERNAL REPORTING FOR MANAGEMENT DECISIONS OF PUBLIC HOSPITALS
Ivana Dražić Lutilsky
orcid.org/0000-0003-3562-9864
; Ekonomski fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Tatjana Jovanović
; Fakultet za upravu, Univerzitet u Ljubljani, Ljubljana, Slovenija
Maja Letica
orcid.org/0000-0003-1544-9604
; Ekonomski fakultet Sveučilišta u Mostaru, Mostar, Bosna i Hercegovina
Sažetak
The purpose of this paper is to research the usage of internal cost accounting reporting system at public hospitals in Croatia, Slovenia and Federation of Bosnia and Herzegovina based on a case study of three public hospitals. It also highlights the importance of internal reports for public hospitals. The research based on the interviews was conducted in the 2018 in one Croatian, one Slovenian and in one public hospital in the Federation of Bosnia and Herzegovina. The interviews were done with accountants and financial officers in public hospitals in all three countries with main aim to examine does public hospitals use possibilities of internal cost accounting reporting system, for what purposes and do they reflect in decision process of management in public hospitals. Results of conducted empirical research has shown that internal cost accounting reporting systems are insufficiently developed due to the accounting framework and poor accounting information system and that are not used in for management decisions. Authors pointed out guidelines regarding future development and usage of internal cost accounting reporting systems in the context of management decisions at public hospitals.
Ključne riječi
public hospitals; internal reports; Croatia; Slovenia; Bosnia and Herzegovina; Federation of Bosnia and Herzegovina; accounting system;
Hrčak ID:
239335
URI
Datum izdavanja:
29.12.2019.
Posjeta: 732 *