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 Modern management in health care centers

 


Modern management in healthcare institutions – training in cost accounting and management information and tools of restructuring and consolidation of healthcare institutions.

The project is realized within the Human Capital Operational Programme Priority II. Development of human resources and adaptation potential of enterprises and improvement in the health condition of working people; Measure 2.3. Strengthening the health potential of the working persons and quality improvement of the healthcare system functioning, Subsection 2.3.3. Enhancement of the healthcare management quality. Project Number: POKL.02.03.03-00-005/09

The project consists of three phases: 

  • workshops on developing modern cost accounting for healthcare institutions; 
  • training of managers on the possibility of using management accounting tools (especially the cost accounting); 
  • workshops on the methodology of reporting cost information for the price-setting of health services.

Modern management of healthcare institutions is not possible without access to the relevant information. The main objective of the project is the training of managers of healthcare institutions on the possibility of using management accounting tools and the methodology of collection, processing and reporting information about the cost of health services.


The implementation of the basic aim of the training project required a development of a detailed cost accounting model. Therefore, in the first preparatory phase of the project five workshops (in 32 groups) were organized. During these workshops the cost accounting solution tailored to the specificity of healthcare institutions was developed – according to the concept proposed by the research and teaching staff of the Warsaw School of Economics under the guidance of prof. Gertruda Krystyna Świderska.


Implementation of the costing solutions developed during the workshops will allow the healthcare institutions for obtaining the information about: 

  • the costs of medical procedures divided into: the cost of the preparatory procedure  performed before and after every surgery, anesthesia, proper surgery (e.g. classic cholecystectomy), monitoring of vital signs; 
  • the cost of man-day of hospitalization including: cost of stay, medical care on the ward, nursing care and care performed by other personnel on the ward; 
  • the costs of medicinal products allocated directly to the patient (including their purchase price and the cost of hospital’s pharmacy); 
  • the cost of readiness to provide health services; the administration costs allocated to the patient’s costs; 
  • total costs of the patient including all the above elements.


The cost accounting will provide valuable information about the cost of economic resources used by healthcare institutions. It can answer the question how much the employees cost, what is the cost of using the medical equipment, the facilities and other resources such as the surgery set (which are the materials and medical devices consumed during a surgery). Users can also get the information to what extent the resources are used, what are the costs of keeping unused resources and how it affects the financial position of the healthcare provider (its financial results or debt level).


Information may be used by the management of healthcare institutions: 

  • to assess the profitability of contracts. Before entering into a contract the manager will possess information about the costs they will have to incur in order to:
    • meet the conditions of the NFZ or other counterparty (e.g. to ensure the proper equipment);
    • perform contracted services.
  • to efficiently manage the potential of the institution. The developed cost accounting solution allows for separate identification of unused potential and its cost for each resource group at the disposal of the provider. Economic resources on the one hand contribute to cost incurring and on the other allow to achieve revenues. Ability to generate benefits depend largely on the skills to link resources with the needs of patients and the economic efficiency of their allocation and use.
  • to plan and control costs. The developed solution makes it possible to almost automatically create a budget thanks to information on economic resources, the amount of resources necessary for the provision of health services and costs of individual economic resources. Information about which resources and in what amount were used for providing the medical services (the reasons for cost level) enables their control. 

The use of cost accounting solutions developed should contribute to achieving high economic efficiency of healthcare provider and the best realisation of the public interest.


Another objective of the project has be spreading knowledge of modern tools of restructuring healthcare institutions and healthcare organization models (e.g. managed care), both among the representatives of the management staff as well as the representatives of the founding institutions.


Two types of training have been organized within the project starting from the second quarter of 2011: 

  • Four-day trainings for the “leaders” in cost accounting, which have been attended by teams consisting in particular of the managers of about 150 healthcare institutions (more than 1200 employees of healthcare institutions, in particular managers).
  • One-day “training–conferences” designed specifically for the managers of healthcare institutions, organized throughout the country in capitals of provinces, provided for all providers included in the project (5955 employees of healthcare institutions, in particular managers and 740 employees of the providers’ founding institutions);

The next stage of the project are the workshops on the development of the methodology of reporting cost information for pricing of health services financed from public funds. Workshops are conducted in three groups and have started in the fourth quarter of 2013. Pricing of health services is not possible without a credible and properly structured information on costs obtained from healthcare providers using the uniform cost accounting solutions. The aim of the workshop is to support the process of pricing of health services through the development of a system for collecting and processing cost information which will allow to analyse differences in costs that exist among providers associated with the complexity and intensity of treatment processes at different levels of referral (clinical, regional or district hospitals) and to verify the differences in costs as well as their causes which may be present in different geographical areas of the country.


Tasks of the Warsaw School of Economics: 

  • organization and implementation of workshops in cost accounting; 
  • organization and implementation of training for leaders in cost accounting;
  • lectures on cost accounting during training–conferences; 
  • development and publication of the handbook of cost accounting, cost manual and the standard chart of accounts in part on costs;
  • development of training materials for training for leaders and lectures on training–conferences, development of educational computer program for training for leaders; 
  • content support for the Leader in the creation of an electronic platform for supporting the activities in the project, content support during the inauguration conference and the summary conference; 
  • carrying out preliminary and final studies, as well as cyclic evaluation of training for leaders for an overall assessment of training, increase of knowledge and awareness of the cost information; 
  • organizing and conducting workshops on the methodology of reporting cost information for pricing of health services financed from public funds.


Project duration: 1.12.2009 - 31.12.2013.

The project is realised in a partnership of:

  • The Ministry of Health, Department of Health Insurance - Project Leader
  • The Warsaw School of Economics.

 Project team:

  • Prof. Gertruda ŚWIDERSKA – Content coordinator – Head of Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • Dr Małgorzata KRYSIK – Project Coordinator of a Partner, Office for European Funds, Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • Dr Wioletta BARAN – Coordinator of Research and Evaluation – Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • Dr Monika RAULINAJTYS-GRZYBEK - Project Assistant - Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • Mgr Natalia TWAROWSKA – Project Assistant for Monitoring
  • dr  Mariusz Karwowski – Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • dr Marcin Pielaszek – Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics
  • dr Paweł Warowny – Assistant Professor in the Management Accounting Department, College of Business Administration, Warsaw School of Economics

    Project office: (22) 564 9941

 

 
 
 

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