Stručni rad
SHORTCOMES OF APPLICATION OF GOVERMENT ACCOUNTING IN MEDICAL INSTITUTIONS – EXAMPLE OF ZADAR GENERAL HOSPITAL
Boško Katić
orcid.org/0000-0002-9645-3594
; Opća bolnica Zadar
Jelena Vidović
orcid.org/0000-0003-3924-1904
; Odjel za stručne studije, Split
Sažetak
According to the existing Budget Act and Regulations on government accounting, government accounting is based on modified accrual basis and the application of historical costs principle in the measurement of balance sheet figure. Medical institutions have the largest problem in terms of using this accounting concept. They differ from other budget users by their size, importance (political, social and economic), source of financing, consumption, liquidity, participation on the market etc. In this paper it is shown how the financial reporting system used in public sector cannot provide relevant and reliable image of business operations of medical institutions. These financial data cannot be used as the base for making economic decisions in medical institutions, and they show deficiencies in helping make economic, social and political decisions on state level.
Ključne riječi
government accounting; health care institutions; modified accrual basis; health sector financing; Croatian Institute for Health Insurance
Hrčak ID:
94179
URI
Datum izdavanja:
21.12.2012.
Posjeta: 5.921 *