In line with the announcement of the Minister of Health of 13 December 2019 on the cost accounting standard, in the first quarter of this year, the Agency for Health Technology Assessment and Tariff System worked on a new draft regulation together with accounting and controlling experts.
The target cost accounting model is to ensure that complete and systematised data necessary for the tariff system process of healthcare services are obtained.
It will also serve as a management accounting tool to raise the awareness of the importance of cost accounting.
The work prioritised the development of solutions corresponding to various approaches applied at healthcare entities, while ensuring the uniformity and transparency of information collected.
Feel free to learn more about the draft resolution as part of the public consultations which will end on 27 July 2020.
Regulation of the Minister of Health of 8 July 2015 on recommendations regarding the cost accounting standard at healthcare providers – available for download in PDF format
The work on the draft regulation of the Minister of Health on recommendations regarding the cost accounting standard at healthcare providers was preceded by a pilot project run from 2 January to 30 April 2019.
Its main objective was to verify the proposals in the field of accounting and settlement of costs at selected healthcare providers in order to establish the conditions for the implementation of the cost accounting standard that could be fulfilled by all healthcare providers. The aim was also to improve the effectiveness of the management of medical entities through the development of management analytics.
Both the pilot project and the work on the draft regulation were summarised at a conference held on 27 June 2019 in Warsaw.
- Collegium AOTMiT – Cost Accounting Standard
- Application – Cost Accounting Standard (SRK)
- AOTMiT’s support in CAS
- Assessment of the implementation of the SRK Application
*Ladies and Gentlemen
We inform you that the materials and results of the discussions posted on the Agency’s website are the result of the conceptual work and analytical process carried out by the team of the Agency for Health Technology Assessment and Tariff System based on the EBM paradigm, including: search, selection, synthesis and interpretation of scientific evidence, or the data analysis carried out .
In connection with the above, we would like to inform you that the use of analytical material or the results of the discussion, in accordance with good practice, should be accompanied by information on the source in the form: [title of presentation / report], AOTMiT, Warsaw, June 2021]