The Agency for Health Technology Assessment and Tariff System (AOTMiT) launched a study to assess the degree and correctness of the cost accounting standard implementation in health care entities.
The study aimed to identify areas that were still problematic by evaluating the correctness of the cost accounting standards, i.e. identification of areas of activity, separation of cost centres, assignment of function codes, development of charts of accounts in terms of group 4 and 5 accounts, definition of applied distribution lists of common costs and distribution keys, preparation of lists of medical procedures performed in procedural cost centres.
The project included 165 entities with different business profiles, which were selected by lot.
Participation in the study involved the preparation and submission of data specified in the attached file Pilot project – forms to be completed by healthcare providers, and also the completion of the F-K 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 cost accounting standard implementation in health care entities.