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 following presentation includes the results of the study that was conducted to assess the degree and correctness of the implementation of cost accounting standards in health care entities.
- 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]