Komparativno mjerenje troškova javnog zdravstva Republike Hrvatske i Bosne i Hercegovine

master's thesis

• Title (english): Comparative research in cost calculation of public health in Croatia and Bosnia and Herzegovina
• Author: Ivana Marčinković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog rada, uz korištenje stručne literature i sekundarnih izvora podataka, bio je definiranje zdravstvenog sustava i njegovog zakonodavnog okvira, analiziranje financijskih karakteristika i ekonomskih pokazatelja sustava te analiza računovodstvenog evidentiranja troškova. Definirane su metode praćenja troškova i prikazane su na primjerima. Prikaz primjera obračuna troškova metodom aktivnosti omogućen je korištenjem knjige Procesni pristup obračunu troškova u sutavu zdravstva, Vašiček, V., Dražić Lutilsky, I., Dragija, M., Bertoni, M., De Rossa, B., Alessio Rebelli, G., G., Osmančević, J., Juroš, L. Zdravstveni sustavi promatranih zemalja pokazali su značajne razlike, ali i neke sličnosti te svoje prednosti i nedostatke. Metoda mjerenja troškova prema aktivnostima potvrdila je svoje brojne prednosti i neka ograničenja, no zaključak je da se eliminacijom aktivnosti koje ne donose dodanu vrijednost i sustavom kontrole troškova mogu postići značajni rezultati.

Abstract (english)

The aim of this paper, using professional literature and secondary data sources, was to define the health system and its legislative framework, analyze the financial characteristics and economic indicators of the system and also to analyze the accounting of costs. Monitoring costs methods are defined and presented in practice examples. Examples of Activity based costing method were provided using the book Process approach to costing in the health system, Vašiček, V., Dražić Lutilsky, I., Dragija, M., Bertoni, M., De Rossa, B., Alessio Rebelli, G., G., Osmančević, J., Juroš, L. The health systems of the observed countries showed significant differences, but also some similarities and their advantages and disadvantages. The method of measuring costs by activities has confirmed its many advantages and limitations as well, but the conclusion is that significant results can be achieved by cost control and eliminating activities that do not bring added value.

• Keywords: zdravstveni sustav Republike Hrvatske; zdravstveni sustav Bosne i Hercegovine; financiranje zdravstvenih sustava; sustav mjerenja troškova prema aktivnostima
• Keywords (english): health system of the Republic of Croatia; health system of Bosnia and Herzegovina; financing of health systems; Activity based costing method
• Language: croatian
• URN:NBN: urn:nbn:hr:148:801410
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-07-13 19:56:43