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Pregled bibliografske jedinice broj: 854024

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals


Dražić Lutilsky, Ivana; Žmuk, Berislav; Dragija, Martina
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals // Croatian economic survey, 18 (2016), 2; 5-38 doi:10.15179/ces.18.2.1 (međunarodna recenzija, članak, znanstveni)


CROSBI ID: 854024 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Autori
Dražić Lutilsky, Ivana ; Žmuk, Berislav ; Dragija, Martina

Izvornik
Croatian economic survey (1330-4860) 18 (2016), 2; 5-38

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
accrual accounting basis ; cost accounting system ; public hospitals ; financial sustainability ; statistical analysis

Sažetak
The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity- based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
HRZZ-IP-2013-11-8509 - Reforma računovodstva i financijskog izvještavanja kao sredstvo jačanja razvoja učinkovitog financijskog upravljanja u javnom sektoru RH (ACCFORPSFMINCRO) (Vašiček, Vesna, HRZZ - 2013-11) ( POIROT)

Ustanove:
Ekonomski fakultet, Zagreb

Citiraj ovu publikaciju

Dražić Lutilsky, Ivana; Žmuk, Berislav; Dragija, Martina
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals // Croatian economic survey, 18 (2016), 2; 5-38 doi:10.15179/ces.18.2.1 (međunarodna recenzija, članak, znanstveni)
Dražić Lutilsky, I., Žmuk, B. & Dragija, M. (2016) Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals. Croatian economic survey, 18 (2), 5-38 doi:10.15179/ces.18.2.1.
@article{article, year = {2016}, pages = {5-38}, DOI = {10.15179/ces.18.2.1}, keywords = {accrual accounting basis, cost accounting system, public hospitals, financial sustainability, statistical analysis}, journal = {Croatian economic survey}, doi = {10.15179/ces.18.2.1}, volume = {18}, number = {2}, issn = {1330-4860}, title = {Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals}, keyword = {accrual accounting basis, cost accounting system, public hospitals, financial sustainability, statistical analysis} }
@article{article, year = {2016}, pages = {5-38}, DOI = {10.15179/ces.18.2.1}, keywords = {accrual accounting basis, cost accounting system, public hospitals, financial sustainability, statistical analysis}, journal = {Croatian economic survey}, doi = {10.15179/ces.18.2.1}, volume = {18}, number = {2}, issn = {1330-4860}, title = {Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals}, keyword = {accrual accounting basis, cost accounting system, public hospitals, financial sustainability, statistical analysis} }

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Emerging Sources Citation Index (ESCI)
  • Scopus
  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • ABI/INFORM
  • EconLit
  • IBSS - The International Bibliography of the Social Sciences
  • DOAJ
  • EBSCO
  • RePEc
  • SCOPUS
  • Hrčak


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