Komparativni pristup obračuna troškova javnog zdravstva Republike Hrvatske i Italije

master's thesis

• Title (english): Comparative research in cost calculation of Croatian and Italian publich health
• Author: Kristina Ljubić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Korištenjem stručne literature i skundarnih izvora cilj istraživanja rada bio je utvrditi definiciju zdravstvenog sustava, analizirati računovodstveno evidentiranje troškova i samo financiranje sustava. Provedene metode praćenja troškova prema aktivnostima primjenje su na primjere iz prakse te se ističu prednosti i nedostaci upotrebljenih metoda. Rezultati autora glavnog izvora informacija, 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. preneseni su u ovaj rad kako bi prikazali proces uvođenja metode aktivnosti u najveću bolnicu u Republici Hrvatskoj Klinički bolnički centar Zagreb i u talijanskoj sveučilišnoj bolnici u Trstu AziendaOspedaliero - Universitaria. Eliminacijom aktivnosti koje ne donose dodanu vrijednost te sustavom kontrole i racionalizacijom troškova postigli bi se značajni rezultati. Budućnost se, prema autorima knjige, ne smije zasnivati bez procesnog obračuna i upravljanja troškovima u zdravstvenim organizacijama.

Abstract (english)

Using professional literature and secondary sources, the aim of the research was to determine the definition of the health system, analyze the accounting of costs and the financing of the system. The implemented methods of monitoring costs by activities have been applied to practical examples and the advantages and disadvantages of the methods used are highlighted. Results of the author of the main source of information, 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. were transferred to this paper in order to present the process of introducing the method of activity in the largest hospital in the Republic of Croatia, Clinical Hospital Center Zagreb and in the Italian University Hospital in Trieste Azienda Ospedaliero - Universitaria. Significant results would be achieved by eliminating activities that do not bring added value and by controlling and rationalizing costs. The future, according to the book authors, mustn't be based without process calculation and cost management in health care organizations.

• Keywords: zdravstveni sustav Republike Hrvatske; zdravstveni sustav Italije; mjerenje troškova prema aktivnostima; mjerenje troškova prema aktivnostima zasnovan na vremenu; računovodstveno konzumirani resursi
• Keywords (english): Republic of Croatia health system; Republic Italy health system; measurement of costs by activities; measurement of costs by activities based on time; accounting consumed resources
• Language: croatian
• URN:NBN: urn:nbn:hr:148:886974
• Study programme: Title: 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: 2020-10-01 09:45:06