| Popis: |
In the healthcare sector a growing dynamic in terms of social and economic challenges can be observed. Against this background, healthcare institutions are required to develop business tools and models for analysis, calculation and planning of activities and their costs in relation to the revenue. This requires a meaningful cost and performance accounting system that supports operational and strategic decisions. Amazingly, there are no appropriate decision support systems that provide automated metrics and the relevant data. The intention of this paper is to present the background information, the technical and conceptual design as well as the implementation requirements of a prototype software solution for managing and controlling the relevant costs and performance of business operations in healthcare institutions. The developed cost and activity accounting model and the corresponding software solution complies with the specific requirements and supports the planning of activities or staff capacities, as well as strategic decisions like co-operations or make or buy. Finally, this model significantly contributes to meeting today’s challenges. |
