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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 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.

Draft regulation of the Minister of Health on the cost accounting standard at healthcare providers published on 6 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

Comments on the draft regulation submitted in the course of the public consultations carried out during the legislative process

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.