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Application – Cost Accounting Standard (SRK)

To meet the expectations and current needs of health care entities concerning support in the implementation of the cost accounting standards, the Agency for Health Technology Assessment and Tariff System is pleased to announce the launch of an innovative IT tool– SRK Application.

We encourage you to familiarise yourself with the application by visiting the dedicated website https://appsrk.aotm.gov.pl and by clicking on the following link containing an instructional video that presents basic functionalities of the application.

The management process support of health care entities by providing reliable and multifaceted information concerning costs and revenues collected in one place and the creation of benchmarking opportunities with other domestic entities were the main goals of developing the SRK application from the very beginning.



The broad functionality of the SRK Application enables:

  • data entry through import from files or directly in the application and cost accounting pursuant to the Regulation of the Minister of Health of 26 October 2020
    on recommendations regarding the cost accounting standards in healthcare providers (Dz.U. /Journal of Laws/ of 2020, item 2045),
  • clear presentation of entered data in the reports module,
  • valuation and periodical updating of medical procedures in the application,
  • obtaining information on basic economic and financial indicators
    and statistical indicators, including the possibility of comparison one’s own results with those of other domestic units
    or other units in individual voivodships,
  • a management dashboard that provides the user with key information concerning the financial position at the level of an entity and individual cost centres,
  • expanding the reporting base according to the needs of the healthcare providers.

Moreover, we would like to inform you that in each of the modules there is a Guide in the main menu bar, which contains a detailed description of procedures, instructions and a Help tab, where you can find an e-mail address and contact numbers to Agency staff in the case of problems with the use of the application:



Substantive support: phone no.: 459 588 942; 459 588 943

IT support: phone no.: (22) 101 47 74


It should be noted that the Agency is focused on communication and further cooperation with healthcare providers and declares to provide you with both IT and substantive support throughout the process of implementation of the cost accounting standards and throughout the use of all available functionalities of the presented application.