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Assessment of the implementation of the SRK Application

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.