Title Upravljanje i analiza troškova na primjeru privatne bolnice Title (english) Cost management and analysis on the example of a private hospital Author Klara Matijašić Mentor Martina Sopta (mentor)Committee member Davor Labaš (predsjednik povjerenstva) Committee member Mihaela Mikić (član povjerenstva) Granter University of Zagreb Defense date and country 2021-07-13, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Osiguranje zdravstvene skrbi jedno je od ključnih socijalnih pitanja svake države te interes svakog pojedinca. Zbog specifičnosti poslovanja u zdravstvenom sektoru, uz izraženi politički utjecaj u menadžmentu javnih bolnica, te nedovoljno ekonomski obrazovani menadžment i općeniti nedostatak kadra, hrvatski zdravstveni sustav godinama iskazuje manjkavosti u poslovanju. Iz navedenih razloga raste potražnja za uslugama privatnih bolnica, na čijem primjeru možemo pratiti važnost kvalitetnog upravljanja budžetom i troškovima. Specifičnost kod upravljanja bolnicama jest to da s jedne strane one pružaju usluge koje su od životne važnosti njihovih korisnika (pacijenata), a s druge strane, jednako kao i bilo koje drugo poduzeće, u cilju im je poslovati tako da ostvaruju profit. Iako je kod javnih bolnica ovaj drugi cilj više teoretski nego praktičan, privatne bolnice moraju ostvarivati (i maksimizirati) profite – to im predstavlja nužan uvjet za opstanak na tržištu i mogućnost ispunjavanja društvenih i ekonomskih ciljeva. Nasuprot tradicionalnom poimanju štednje i minimizacije troškova, suvremeno upravljanje i u bolnicama zahtijeva proaktivni stav menadžmenta, na način da se troškovi racionaliziraju i optimiziraju tako da se ostvaruju zadani ciljevi, a da se pritom osigurava dugoročna održivost poslovanja. To podrazumijeva razvijenu svijest i sinergiju poduzeća, a ponajprije pravovremene i pouzdane informacije – financijske i nefinancijske – koje najčešće dolaze iz područja računovodstva i kvalitativnog ocjenjivanja poslovanja. Polazeći od definicije profita kao razlike između ukupnih prihoda i ukupnih troškova, koji predstavljaju kontrolabilniju varijablu, ovo istraživanje u fokus stavlja proces upravljanja i analizu strukture troškova poslovanja privatnih bolnica, na primjeru Specijalne bolnice Medico, Rijeka. Predstavljena analiza pokazuje kako se vodi proces upravljanja privatnom bolnicom i pruža odgovor na ključna pitanja suvremenog poslovanja iz perspektive jednog uspješnog poduzeća, s fokusom na ključnu kategoriju troškova. Prikazani su procesi, alati i metode kojima se koristi menadžment u procesu optimizacije troškova. Kako je već navedeno, privatizacija zdravstva je globalni trend u porastu. Iz tog razloga, predmet empirijske analize ovog rada može poslužiti kao referentni materijal drugim, ponajprije privatnim ustanovama, te kao načelni model upravljanja troškovima kojemu bi mogle težiti i javne bolnice u cilju optimizacije poslovanja.
Abstract (english) The assurance of good health care is one of the key social issues for every community and is the interest of every individual. As a result of the specifics in the management in the health sector, with the pronounced political influence in the management of public hospitals, and insufficiently economically educated management and general lack of staff, the Croatian health system demonstrates serious shortcomings. For these reasons, the demand for the services of private hospitals is growing. Following their management and administration, we can monitor the importance of quality budgeting strategy and cost management. The specificity in operating hospitals derives from their function: they provide service vital to their users (patients), and on the other hand, they need to operate in order to make profit, just like any other company. Although in public hospitals this second goal is more theoretical than practical, private hospitals must make (and maximize) profits - this is a pre-condition for their survival on the market and the means to meet social and economic goals. Contrary to the traditional notion of saving and minimizing costs, modern management in hospitals requires a proactive management that will assure that costs are streamlined and optimized to achieve set goals, while ensuring long-term business sustainability. This implies a developed awareness and synergy of all company’s segments, and above all timely and reliable information - financial and non-financial - which most often come from the accounting and qualitative business assessment. Starting from the definition of profit as the difference between total revenues and total costs, which is a more controllable variable, this research focuses on the process of managing and analyzing the cost structure of private hospitals, presenting the case study on the example of Special Hospital Medico in Rijeka. The given analysis demonstrates how the process of managing a private hospital is conducted and provides an answer to the key questions of modern business from the perspective of a successful company, with a focus on the costs as the key category. The processes, tools and methods used by management in the cost optimization are presented. As already mentioned, the privatization of health care is a growing global trend. For this reason, the subject of empirical analysis of this paper can serve as a reference for other, primarily private institutions, and as a basic model of cost management for public hospitals in order to optimize their business.
Keywords
troškovi
upravljanje troškovima
analiza troškova
privatne bolnice
Specijalna bolnica Medico
Keywords (english)
costs
cost management
cost analysis
private hospitals
Special Hospital Medico
Language croatian URN:NBN urn:nbn:hr:148:245587 Study programme Title: Business Economics Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2021-07-13 13:20:16
