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master's thesis
Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:072216
Petruša, Karlo
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Petruša, K. (2015). Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:072216

Petruša, Karlo. "Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:072216

Petruša, Karlo. "Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:072216

Petruša, K. (2015). 'Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:072216

Petruša K. Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:072216

K. Petruša, "Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:072216

Metadata
TitleImplementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu
Title (english)Implementation of modern costing methods in helthcare
AuthorKarlo Petruša
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberMartina Dragija (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Diplomski rad „Implementacija suvremenih metoda obračuna troškova u zdravstvenom sustavu“ se bavi kronološkim razvojem metoda obračuna troškova u zdravstvu, te istraživanjem implementacije tradicionalnih i suvremenih metoda za obračun troškova u okviru zdravstvenog sustava. Nakon pregleda tradicionalnih metoda, s posebnim naglaskom na metode razvijene u okviru američkog zdravstvenog sustava, pozornost se daje suvremenoj metodi za obračun troškova koje se pojavljuju kao odgovor na zastarjele tradicionalne metode, odnosno riječ je o ABC metodi koja pruža objektivnije i pouzdanije informacije o troškovima na osnovi aktivnosti. Nakon praktičnog primjera implementacije ABC metode, rad posvećuje pozornost daljnjem razvoju metoda za obračun troškova u zdravstvu. Daljnji razvoj se pojavljuje u obliku TDABC metode, a rad ističe razloge zbog kojeg je TDABC metoda superiornija u odnosu na metode koje joj kronološki prethode. U konačnici, rad posvećuje pažnju i Modelu obračuna troškova prema životnom vijeku, a u ovom radu na praktičnim primjeru se objašnjava način njegove primjene u zdravstvu i kako može pridonijeti pri donošenju odluka u zdravstvenim organizacijama.
Abstract (english)
Diploma thesis "Implementation of modern costing methods in healthcare" deals with the chronological development of cost accounting methods in health care and researches implementation of traditional and modern methods of cost accounting in the health care system. After reviewing traditional methods, with special emphasis on methods developed in the framework of the US health care system, attention is given to the modern method for cost allocation that is developed in response to outdated traditional methods, the ABC method, which provides more objective and reliable information on costs based on activities. After a practical example of ABC method implementation, the Thesis has focused on the further development of methods for cost allocation in health care. A further development refers to TDABC method and the Thesis highlights the reasons why the TDABC method is superior to methods that precede it chronologically. Finally, the Thesis pays attention to Life Cycle Costing model and shows the practical example that explains how its application can contribute to the decision making in health care organizations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:072216
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-10-13 12:50:13