Author/Editor		Romšek-Poljšak, T
Title		Spremljanje rezultatov poslovanja na nivoju stroškovnih mest v organizaciji osnovnega zdravstvenega varstva
Translated title		Follow-up of business results on the level of costs categories within the organization of primary Health Care
Type		članek
Source		Bilt Ekon Org Inf Zdrav
Vol. and No.		Letnik 12, št. Suppl 2
Publication year		1996
Volume		str. 75-80
Language		slo
Abstract		Expenditures accountancy was introduced in Health Centre of Ljubljana on 1.1.1995. Author decided to follow-up both the outgoings and incomes. The first data of this monitoring of business results will be known after the periodical balance from 1-6/1995. Author's work was based on the fact that all the necesary data were obtained from the already existing computer applications and from the data which wete in some way or another already obtained for the needs of the final account. All the data only had to be gathered in an adequate form and joined in a beforehand defined sequence into one place. This called for an adequate computer programme. The basic health organization was divided into individual completed income units regarding the performing activities. Up to that point the price for individual activities was not known, e. g. for gynecology, pulmology, ophthalmology, laboratory services, outpatient departments for oral diseases, outpatient departments for orthodontics, outpatient departments for specialists of prostodontics, denistry etc.. Individual bearers of activities knew neither the costs nor the incomes of their work and therefore did not know whether they operated with discount or profit. As a rule they also could not influence their own costs or incomes. Therefore they should be stimulated and enabled to do so. This should be followed also by the policy of rewarding (personal incomes) resp. of incentives in other forms (supplementary education, modern, equipment and other).
Descriptors		AMBULATORY CARE FACILITIES HEALTH CARE COSTS HEALTH EXPENDITURES