Avtor/Urednik		Žlebnik, H
Naslov		Pomen in možnosti spremljanja poslovnih stroškov v zavodih osnovnega zdravstvenega varstva
Prevedeni naslov		Significance and possibilities of follow-up of business costs in the institutes of primary health care
Tip		članek
Vir		Bilt Ekon Org Inf Zdrav
Vol. in št.		Letnik 12, št. Suppl 1
Leto izdaje		1996
Obseg		str. 77-92
Jezik		slo
Abstrakt		Although as a public institution Health Centre is a so called non-profit organization, it is neverthelees facing similair problems of managing as economic organizations. Manager in health sector must also have on disposal adequate, timely and accurate information concerning business trends in order to make quality decisions and mediate good propositions to the founders resp, other institutions, considering that the task of managing a public institution is primarily the balancing between expenditures and incomes and at the same time qualitatively peforming of demanding professional tasks within the defined quantity. All the collaborators in the institution must also dispose with the relating business information influencing business trends. Author has tried to present one of the possible forming models of business information that is important and to some extent also specific for the domain of Health Centres activities. He has tried to identify, quantify and qualyf those business costs which essentially influence the business situation, with the selection of bookkeping, accountancy, statistical and other data regarding their importance according to the criterion of share and dynamics. By comparing costs and production author ascertained important differences in the economy of various organizational units in the same or closely related fields of work. Differences are evident in costs of work as well as in costs of various material agents. It is obvious, that the professional workers do not always act acording to the professional doctrine, but to a rather great extent according to an individual and not always rational approach. Laboratory services, where the difference among doctors is substantial, are the most obvious example. These costs, however, present a full half of the so called direct material expenses of Health Centre medical units.abstract truncated at 200 characters.
Izvleček		Kljub temu, da je zdravstveni dom kot javni zavod t. i. neprofitna negospodarska organizacija, se srečuje s podobnimi problemi gospodarjenja kot gospodarske organizacije. Pri predpostavki, da je naloga gospodarjenja v javnem zavodu prdvsem uravnotežiti odhodke s prihodki, ob tem pa kvalitetno opraviti zahtevne strokovne naloge v določeni količini, mora imeti manager tudi v zdravstvu na razpolago ustrezne, pravočasne in točne informacije o poslovnih tokovih, da bi lahko sprejel kvalitetne odločitve in organom upravljanja ter ustanoviteljem oziroma drugim insititucijam posredoval dobre predloge. Ustrezne poslovne informacije moramo biti na razpolago tudi vsem sodelvcem v zavodu, ki na katerikoli način vplivajo na poslovne tokove. V zaključni nalogi sem poskušal predstaviti enega od možnih modelov oblikovanja poslovnih informacij, ki so pomembne in do neke mere specifične za področje delovanja zdravstvenih domov. S selekcijo knjigovodskih, računovodskih, statističnih in drugih podatkov z vidika pomembnosti po merilu deleža in dinamike, sem poskušal identificirati, kvantificirati in kvalificirati tiste poslovne stroške, ki bistveno vplivajo na poslovno situacijo. S primerjavo med stroški in proizvodnjo sem ugotovil pomembne razlike v ekonomičnosti različnih organizacijskih enot na istem ali zelo sorodnem področju dela. Razlike se kažejo tako pri stroških za delo kot pri različnih materialnih stroških. Poslovno tveganje se torej skriva tako v organizaciji dela kot v ravnanju z a materialnimi sredstvi. Očitno je, da pri ravnanju strokovnih delavcev ne gre vedno za strokovno doktrino, ampka za dokajŠnjo mero individualnih pristopov, ki niso racionalni. Najbolj očiten primer je uporaba laboratorijskih storitev, kjer je razlika med zdravniki zelo velika, pri tem pa ti stroški pomenijo dobro polovico t.i. neposrednih materialnih stroškov medicinskih enot ZDA.abstract truncated at 2000 characters.
Deskriptorji		PRIMARY HEALTH CARE COSTS AND COST ANALYSIS