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AOTMiT’s support in CAS

In view of the Regulation on recommendations regarding the cost accounting standard at healthcare providers signed by the Minister of Health, which is to enter into force on 1 January 2021, we encourage you to take part in the training initiative organised by AOTMiT.

Given the healthcare providers’ obligation to introduce changes to their accounting policies, bookkeeping, HR, payroll, warehouse and other systems, as well as the scope of changes which must be introduced at the beginning of the financial year, it is necessary to at least create a list of CCs with the account numbers in the functional-entity system, and prepare a chart of Group 4 accounts, common cost distribution and cost categories before 1 January 2021. However, due to the significant number of procedures carried out by healthcare providers, their pricing can be spread over time.

Numerous comments made during the public consultations on the project indicate that the implementation of the proposed solutions will constitute a serious organisational challenge for many healthcare providers. Therefore, in order to support healthcare providers in meeting the challenge, the Agency’s experts are preparing a series of training sessions, as well as other complementary forms of assistance, such as written publications, instructions and webinars supported by examples or answers to frequently asked questions.


The Agency for Health Technology Assessment and Tariff System has launched a study aimed at evaluating the degree and correctness to and with which the cost accounting standard is implemented in healthcare entities.

The study aims to identify areas that are still problematic, by evaluating the correctness of the cost accounting standard implementation, i.e., identification of areas of activity, separation of cost centres, assignment of function codes, development of charts of Group 4 and 5 accounts, definition of applied distribution lists of shared costs and distribution keys, preparation of lists of medical procedures performed in procedural cost centres.

165 entities with different activity profiles were selected in a draw to participate in the project.

Participation in the study involves the preparation and submission of data specified in the Pilot project – forms to be completed by healthcare providers attachment, and also the completion of the FK file for one selected cost centre and the completion of the hourly wage rate form.

The entities participating in the project will receive feedback on the evaluation results with errors, if any, and how to correct them, while the summary of the entire study will be published on the Agency’s website.



The training courses will be free of charge and will focus on the areas covered by the Regulation. They will cover all issues related to the cost accounting standard, i.e.:

  • purpose of the regulation, subject matter, benefits for healthcare providers;
  • principles of CC identification, division by type of activity, assignment of departmental codes;
  • steps to arrive at the cost of establishing a healthcare service centre (ZOZ);
  • cost accounting by type, distribution of personnel costs;
  • distribution of shared costs and cost categories;
  • methods of calculating procedure costs, material, personal and indirect costs;
  • settlement of procedural costs of the CC.


The training sessions are addressed to representatives of entities providing publicly financed healthcare services, in particular to persons involved in the implementation of the cost accounting standard within the entity, as well as managers and employees of units related to accounting or controlling. They will be held in two different formulas, depending on your preference: one-day or three-day sessions. In addition, we offer short introductory training, for those who have not yet dealt with the subject of CCs and are not familiar with the provisions of the Regulation, as well as a training session dedicated to suppliers and operators of financial and accounting systems.

Detailed information on the timetable and agenda are available at:


We encourage you to submit questions related to the cost accounting standard in advance, by e-mail, to standard@aotm.gov.pl; this will allow us to prepare comprehensive answers and present them during the training sessions.



Detailed instructions and guidelines will be prepared for each of the above steps and issues; along with practical examples. Additional material will soon be available on the Agency’s website.


A regularly updated database of the most frequently asked questions and doubts related to the implementation of the CC will be created, including questions regarding the draft regulation, for which answers and explanations have been prepared.


We provide healthcare providers with the opportunity to consult the Agency’s employees assigned to the subject of CCs via e-mail and by phone at each stage of the CC implementation:



Expert teams will be sent to selected healthcare providers to help solve specific problems.