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Application – Cost Accounting Standard (SRK)

In order to meet the expectations and current needs of healthcare entities with regard to providing support in the process of the implementation of the cost accounting standard, the Agency for Health Technology Assessment and Tariff System is pleased to announce the launch of an innovative IT tool – the SRK Application.


Please take a look at:

  • the application on the dedicated website https://appsrk.aotm.gov.pl
  • an instructional video presenting basic the functionalities of the application available at link
  • the information brochure on the SRK Application (available in the Downloads area at the bottom of the page).

From the very beginning, the main goal in creating the SRK Application was to support management processes in medical entities by providing reliable and multifaceted information about costs and revenues stored in one place and made available in an accessible form, as well as to create benchmarking possibilities with other entities in the country.


The broad functionality of the SRK Application enables:

  • entering data by import from files or directly in the cost accounting application in accordance with the Regulation of the Minister of Health of 26 October 2020
    on recommendations regarding the cost accounting standard at healthcare providers (Journal of Laws of 2020, item 2045);
  • clearly presenting data entered in the reports module,
  • pricing and cyclically updating medical procedures in the application;
  • obtaining information on basic economic, financial and statistical indicators with the possibility of comparison with other units in the country and individual provinces;
  • using a dashboard that provides key information about the financial position at the entity and individual cost centre levels,
  • expanding the reporting base according to the needs of healthcare providers.

Additionally, we would like to inform you that there is a guide in each of the modules on the main bar, which contains a detailed description of the procedure, instructions and a help tab with contact numbers to Agency employees in case of problems with the application and a dedicated e-mail address:

E-mail contact: srk@aotm.gov.pl

Technical support: tel. 459 588 942; 459 588 943

IT support: tel. (22) 101 47 74


It is worth emphasizing that the Agency is focused on communication and further cooperation with service providers, declaring to give you both IT and substantive support throughout the process of implementing the cost accounting standard and using all available functionalities of the presented application.