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.
