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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 awareness of the importance of cost calculation.

In the work, the development of solutions corresponding to various approaches applied in healthcare entities, while ensuring the uniformity and transparency of information collected, was prioritised.

Feel free to learn more about the draft resolution as part of public consultation that will end on 27 July 2020.

Draft regulation of the Minister of Health on the cost accounting standard in healthcare providers published on 6 July 2020

Regulation of the Minister of Health of 8 July 2015 on the recommendations on the cost accounting standard at healthcare service providers – available for download in .pdf file format

Comments to the draft regulation submitted in the course of the public consultation carried out during the legislative process

The works on the draft regulation of the Minister of Health on the recommendations on the healthcare providers’ cost accounting standard were preceded by a pilot run in the period 02.01-30.04.2019.

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 which could be implemented by all healthcare providers. The aim was also to improve the efficiency of healthcare provider management by developing management analyses.

Both the pilot project and the works on the draft regulation were summarised during the conference held on 27 June 2019 in Warsaw.