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Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

Michele Bertoni   ORCID icon orcid.org/0000-0002-4693-5034 ; University of Trieste, Department of Economics, Business, Mathematics and Statistics
Bruno de Rosa ; University of Trieste, Department of Economics, Business, Mathematics and Statistics
Ivana Dražić Lutilsky   ORCID icon orcid.org/0000-0003-3562-9864 ; University of Zagreb, Faculty of Economics and Business

Puni tekst: engleski, pdf (461 KB) str. 109-128 preuzimanja: 807* citiraj
APA 6th Edition
Bertoni, M., de Rosa, B. i Dražić Lutilsky, I. (2017). Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study. Management, 22 (Special Issue), 109-128. Preuzeto s https://hrcak.srce.hr/190513
MLA 8th Edition
Bertoni, Michele, et al. "Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study." Management, vol. 22, br. Special Issue, 2017, str. 109-128. https://hrcak.srce.hr/190513. Citirano 12.12.2019.
Chicago 17th Edition
Bertoni, Michele, Bruno de Rosa i Ivana Dražić Lutilsky. "Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study." Management 22, br. Special Issue (2017): 109-128. https://hrcak.srce.hr/190513
Harvard
Bertoni, M., de Rosa, B., i Dražić Lutilsky, I. (2017). 'Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study', Management, 22(Special Issue), str. 109-128. Preuzeto s: https://hrcak.srce.hr/190513 (Datum pristupa: 12.12.2019.)
Vancouver
Bertoni M, de Rosa B, Dražić Lutilsky I. Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study. Management [Internet]. 2017 [pristupljeno 12.12.2019.];22(Special Issue):109-128. Dostupno na: https://hrcak.srce.hr/190513
IEEE
M. Bertoni, B. de Rosa i I. Dražić Lutilsky, "Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study", Management, vol.22, br. Special Issue, str. 109-128, 2017. [Online]. Dostupno na: https://hrcak.srce.hr/190513. [Citirano: 12.12.2019.]

Sažetak
The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

Ključne riječi
cost accounting; full costing method; public hospitals; Italy; Croatia

Hrčak ID: 190513

URI
https://hrcak.srce.hr/190513

Posjeta: 952 *