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https://doi.org/10.1080/1331677X.2019.1675079

Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia

Tatjana Jovanović ; Faculty of Administration, University of Ljubljana, Ljubljana, Slovenia
Ivana Dražić-Lutilsky ; Faculty of Economics, University of Zagreb, Zagreb, Croatia
Davor Vašiček ; Faculty of Economics and Business, University of Rijeka, Rijeka, Croatia

Puni tekst: engleski, pdf (2 MB) str. 3754-3772 preuzimanja: 42* citiraj
APA 6th Edition
Jovanović, T., Dražić-Lutilsky, I. i Vašiček, D. (2019). Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja, 32 (1), 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
MLA 8th Edition
Jovanović, Tatjana, et al. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja, vol. 32, br. 1, 2019, str. 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079. Citirano 31.03.2020.
Chicago 17th Edition
Jovanović, Tatjana, Ivana Dražić-Lutilsky i Davor Vašiček. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja 32, br. 1 (2019): 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
Harvard
Jovanović, T., Dražić-Lutilsky, I., i Vašiček, D. (2019). 'Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia', Economic research - Ekonomska istraživanja, 32(1), str. 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
Vancouver
Jovanović T, Dražić-Lutilsky I, Vašiček D. Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja [Internet]. 2019 [pristupljeno 31.03.2020.];32(1):3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
IEEE
T. Jovanović, I. Dražić-Lutilsky i D. Vašiček, "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia", Economic research - Ekonomska istraživanja, vol.32, br. 1, str. 3754-3772, 2019. [Online]. https://doi.org/10.1080/1331677X.2019.1675079

Sažetak
Healthcare sector expenditures persistently rise due to various public health, demographic, and socio-cultural reasons. This fact caused repeated calls for reforms of the economic model in the healthcare sector due to increased concern for efficiency. The aim of this paper is the comparison of the Slovenian and Croatian healthcare systems, focusing mainly on the current development stage and the future challenges of the management (cost) accounting systems. The research is mainly interested in the analysis of capabilities of cost tracking according to different criteria and identification of the main constraints in the implementation of a full costing method in Slovenian and Croatian hospitals. The methodology of the literature review and electronic survey was used to assess the practice in both countries. Analysing the data collected from the responses of 26 (100%) Slovenian and 52 (91.22%) Croatian hospital accountants and financial officers, it is possible to claim that Slovenian and Croatian management accounting systems are at a very early development stage. Nevertheless, the analysis reveals several similarities, as well as differences, between the two systems, and it can be concluded that Slovenia has succeeded in making greater progress, especially when observing systematical cost monitoring and implementation of national cost analysis.

Ključne riječi
Public hospitals; cost accounting; management accounting; accounting system; cost allocation; Croatia; Slovenia

Hrčak ID: 229708

URI
https://hrcak.srce.hr/229708

Posjeta: 69 *