Costing of healthcare services in Bulgaria – guidelines for implementing some good practices

IF 1.5 4区经济学 Q3 BUSINESS, FINANCE

International Journal of Health Economics and Management Pub Date : 2021-03-13 DOI:10.14748/HEM.V20I1.7669

Mincho Minev, Lyubomira Koeva-Dimitrova

引用次数: 0

Abstract

Costing of healthcare services is one of the most severe challenges facing hospitals’ accounting and management teams. The article presents the characteristics, advantages, and limitations of three different approaches to costing medical services – Time-Driven Activity-Based Costing, Target Costing, and Micro-Costing. We provide a summary of the international experience in their application, and guidelines for their implementation in the Bulgarian context. Aligning the costing systems with current developments in the management accounting field has the potential to improve hospitals’ cost management and their financial condition. At a health system level, accumulating reliable information on the actual cost of medical services would facilitate the process of setting fair reimbursement prices and thus result in more effective ways to spend the scarce resources.

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保加利亚保健服务的成本计算——实施一些良好做法的准则

医疗保健服务成本计算是医院会计和管理团队面临的最严峻挑战之一。本文介绍了三种不同的医疗服务成本计算方法的特点、优点和局限性——时间驱动的作业成本法、目标成本法和微观成本法。我们提供了适用这些原则的国际经验的摘要，以及在保加利亚情况下实施这些原则的指导方针。将成本核算系统与管理会计领域的最新发展相结合，有可能改善医院的成本管理和财务状况。在卫生系统一级，积累有关医疗服务实际成本的可靠信息将有助于制定公平的报销价格，从而产生更有效的方式来使用稀缺资源。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Health Economics and Management Multiple-

CiteScore

3.60

自引率

0.00%

发文量

期刊介绍： The focus of the International Journal of Health Economics and Management is on health care systems and on the behavior of consumers, patients, and providers of such services. The links among management, public policy, payment, and performance are core topics of the relaunched journal. The demand for health care and its cost remain central concerns. Even as medical innovation allows providers to improve the lives of their patients, questions remain about how to efficiently deliver health care services, how to pay for it, and who should pay for it. These are central questions facing innovators, providers, and payers in the public and private sectors. One key to answering these questions is to understand how people choose among alternative arrangements, either in markets or through the political process. The choices made by healthcare managers concerning the organization and production of that care are also crucial. There is an important connection between the management of a health care system and its economic performance. The primary audience for this journal will be health economists and researchers in health management, along with the larger group of health services researchers. In addition, research and policy analysis reported in the journal should be of interest to health care providers, managers and policymakers, who need to know about the pressures facing insurers and governments, with consequences for regulation and mandates. The editors of the journal encourage submissions that analyze the behavior and interaction of the actors in health care, viz. consumers, providers, insurers, and governments. Preference will be given to contributions that combine theoretical with empirical work, evaluate conflicting findings, present new information, or compare experiences between countries and jurisdictions. In addition to conventional research articles, the journal will include specific subsections for shorter concise research findings and cont ributions to management and policy that provide important descriptive data or arguments about what policies follow from research findings. The composition of the editorial board is designed to cover the range of interest among economics and management researchers.Officially cited as: Int J Health Econ ManagFrom 2001 to 2014 the journal was published as International Journal of Health Care Finance and Economics. (Articles published in Vol. 1-14 officially cited as: Int J Health Care Finance Econ)