Author/Editor		Raič, Gorazd; Kelšin, Nevenka; Božič, Duško; Prelog, Rista
Title		Strateški parametri pri obračunu bolnišničnih storitev
Translated title		Strategic parameters in hospital cost setting
Type		članek
Source		In: E-zdravje v Sloveniji. Zbornik kongresa Slovenskega društva za medicinsko informatiko; 2004 dec 1; Bled. Ljubljana: Slovensko društvo za medicinsko informatiko,
Publication year		2004
Volume		str. 70-6
Language		slo
Abstract		The Activity Based Costing method (ABC) is presented as the base for its modifzcation for the hospital service costing. Concerning invariable costs, a new questioning should arise: we seek hospital capacity consumption costs rather than Izospital service costs. Finally, a theoretical proof is given, explaining why the DRGs (Diagnosis Related Groups) may stay proper for other public health analysis, but not for invariable cost setting.
Descriptors		ECONOMICS, HOSPITAL FINANCIAL MANAGEMENT, HOSPITAL HOSPITALIZATION HOSPITAL COSTS PUBLIC HEALTH