文章基本信息

标题：The degree of cost accounting development in the context of hospital information system
其他标题：Stopień rozwoju rachunku kosztów w kontekście systemu informacyjnego szpitala
本地全文：下载
作者：MAGDALENA KLUDACZ-ALESSANDRI ; WIOLETTA BARAN ; MAŁGORZATA CYGAŃSKA 等
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2019
卷号：103
期号：159
DOI：10.5604/01.3001.0013.3075
语种：English
出版社：Rada Naukowa SKwP
摘要：The article describes the results of research on the model of hospital cost accounting maturity obtained in the second stage of own research.The aim of the conducted research was to identify the premises of cost accounting maturity in the context of the hospital information system.In order to achieve thus defined goal, a research hypothesis was formulated that the level of the maturity of hospital cost accounting depends on the degree of achievement of goals resulting from external and internal information needs of data recip-ients.It has been accepted that external needs determining the maturity of cost accounting arise from formal regulations.In the case of hospitals functioning as independent public health care centers, they have been recommended for use for 27 years.As regards the internal needs, the so called substantive integration of cost and medical data has been defined, among other things.The research shows that both formal regula-tions and managerial needs determine the level of cost accounting maturity.It also indicates that the sub-stantive integration of the collected data serving the needs of the management is more important than the technical integration of hospital information system.
其他摘要：W artykule opisane zostały wyniki badań dotyczących modelu dojrzałości rachunku kosztów w szpitalu uzyskane w drugim etapie badań własnych.Celem prowadzonych badań była identyfikacja przesłanek dojrzałości rachunku kosztów w kontekście systemu informacyjn
关键词：risk;disclosures;report on the activities;WIG30 companies;narrative reporting
其他关键词：ryzyko;ujawnienia;sprawozdanie z działalności;spółki WIG30;raportowanie narracyjne