Naslov
Accounting Aspects – Strategic Accounting Model Development for Personalized Medicine Management

Autori
Mošnja-Škare, Lorena

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Novel Perspectives in Economics of Personalized Medicine and Healthcare Systems

Urednik/ci
Pržiklas Družeta, Romina ; Škare, Marinko ; Kraljević Pavelić, Sandra

Izdavač
Nova Publishers

Grad
New York (NY)

Godina
2021

Raspon stranica

ISBN
978-1-68507-390-9

Ključne riječi
strategic accounting, personalized medicine management

Sažetak
Personalized medicine presents one of the greatest challenges of contemporary medicine and health issues in the field of diagnostics and treatment today. This paper does not deal with such medical challenges ; instead, it provides the overview of an economic approach to its effectiveness, costs and benefits as captured by previous studies. Furthermore, while the economic approach captures its reflections in general and globally in its attempt to evaluate the results of personalized medicine by analyzing its effectiveness (health outcomes) and efficiency (costs reduction), the author takes a step further. Evaluating personalized medicine’s effectiveness and efficiency should be tackled not only globally, but also at a micro-level, i.e., at the level of hospital, health center and any health institution dealing with personalized medicine topics. Such institutions’ management needs objective, reliable, up-to-date information on the health outcomes, costs, expenditures and revenues in order to run the facility on a going-concern basis. A great source of significant information is the institution’s accounting information system ; however, we do not deal with bookkeeping or traditional accounting principles and outputs here. We attempt to develop the model of a strategic accounting information system that would combine financial management, financial and cost accounting with medical information, streaming to fulfil the strategic goals of providing quality, with adequate price level and particularly taking into account the right timing. In order to reach each goal simultaneously, it is necessary to develop a set of information, related and combined in such a way as to enable successful management. Specifically, the paper presents the way to develop a strategic accounting model for successful personalized medicine management.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

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