Conception of a cost accounting model for doctors' offices
by Bernd Britzelmaier, Brigitte Eller
International Journal of Electronic Healthcare (IJEH), Vol. 1, No. 2, 2004

Abstract: Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system - on the grounds of increasing financing problems - more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision.

Online publication date: Thu, 23-Dec-2004

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