Upravljačko-računovodstvena merenja i unapređenja performansi u zdravstvenim organizacijanma

Abstract

Topic titled "Management and Accounting for measurement and improvement of performances in health care organizations," consists of five thematic parts, which are dealing with issues of successfulness, as well as the possibilities for improving the success rating of healthcare organizations. Analysis and evaluation of the success of such entities imposes quite serious and complex issues related to the problems of defining goals, establishing priorities, the expression of target indicators, and associated with it, the value assessments of healthcare and performance of its indicators. These difficulties are particularly evident when looking at assessing the healthcare in the absence of disease / disability, or if the health effects are more complex than purely existential and biological health, or if the effects achieved by comprehensive benefits are observed beyond the effects which are realized by the direct user or patient. These are the elements of success for complex analysis, which requires the application of integrated evaluation system works at level of the whole organization. Accounting management is a tool which enables organizational management to realize informational, methodological, instrumental and technical needs and to address them accordingly. This type of analysis requires evaluation of information primarily in the area of management accounting, as well as the ways of obtaining, viewing and professional interpretations of the data collected. It should help by displaying of the specific management - accounting techniques and instruments which are implemented into the integrated healthМКrО sвstОЦ’s ШpОrКtТШЧs, КЧН purpШsО ШП аСТМС КrО pШrtrКвТЧР tСО МШЦpХОtО, usuКХХв multi-dimensional image of business achievements. Strengthening the information base especially adapted to the needs of management, as well as providing a more complete scope of the performances, considering both, the business accomplishments and the possibilities of alternative activities, is a prerequisite which should lead the established organization to improved success. The main goal is to support the development of professionalism and accountability in the decision-making process, which should lead to more rational spending of available funds in a way that does not infringe on the principles of non-profitability and importance of maintaining the humanitarian values and preserving medical ethics, which are conditions for any measurement of success in field of health care.