The thesis was created with the aim of presenting the use of cost accounting in health centers of the Republic of Slovenia and determining how cost accounting contributes to the institutionᶦs operations. Health centers are classified in the primry level of public health care, where services are provided that lead to the creation of costs, which are divied and analyzed by the accounting - financial services in order to more successfully perform the duties and business of health centers.
In the first theoretical part, health centers, accounting, cost accounting and costs are presented with the help of professional literature. In the empirical part a survey on the use of cost accounting in health centers in the Republic of Slovenia was conducted using a questionnaire. It was established that performed activities of cost accounting are organized as part of the accounting – financial services. Information obtained form cost accounting are mainly important in management and decision-making for the institutionᶦs management. On the basis of this information, own prices fort he services provided are calculated, which are also compared with the prices of services financed from public funds. Costs are manadged mostly by the ambulance. Based on them, accounting reports are compiled several times per year, mostly billing accounting reports.
The results of the research provide an insight into the state of use of cost accounting in health centers in the Republic of Slovenia, which may benefit both health centers as well as financiers and other decision-makers in the country. A greater response to the survey and possible additional questions related to the use of cost accounting would enable a more intensive analysis and better quality conclusions.
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