prikaz prve stranice dokumenta Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
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Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
Economic research - Ekonomska istraživanja, 32 (2019), 1; 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079
Jovanović, Tatjana; Dražić-Lutilsky, Ivana; Vašiček, Davor

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Jovanović, T., Dražić Lutilsky, I. i Vašiček, D. (2019). Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja, 32. (1), 3754-3772. doi: 10.1080/1331677X.2019.1675079

Jovanović, Tatjana, et al. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja, vol. 32, br. 1, 2019, str. 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079

Jovanović, Tatjana, Ivana Dražić Lutilsky i Davor Vašiček. "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia." Economic research - Ekonomska istraživanja 32, br. 1 (2019): 3754-3772. https://doi.org/10.1080/1331677X.2019.1675079

Jovanović, T., Dražić Lutilsky, I. i Vašiček, D. (2019) 'Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia', Economic research - Ekonomska istraživanja, 32(1), str. 3754-3772. doi: 10.1080/1331677X.2019.1675079

Jovanović T, Dražić Lutilsky I, Vašiček D. Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia. Economic research - Ekonomska istraživanja [Internet]. 2019. [pristupljeno 11.11.2024.];32(1):3754-3772. doi: 10.1080/1331677X.2019.1675079

T. Jovanović, I. Dražić Lutilsky i D. Vašiček, "Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia", Economic research - Ekonomska istraživanja, vol. 32, br. 1, str. 3754-3772, 2019. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:192:301129. [Citirano: 11.11.2024.]

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Podaci o radu
Naslov (engleski)Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals– the case of Slovenia and Croatia
AutorTatjana Jovanović
AutorIvana Dražić-Lutilsky
AutorDavor Vašiček
Autorova ustanovaSveučilište u Rijeci
Autorova ustanovaSveučilište u Zagrebu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Healthcare sector expenditures persistently rise due to various public health, demographic, and socio-cultural reasons. This fact caused repeated calls for reforms of the economic model in the healthcare sector due to increased concern for efficiency. The aim of this paper is the comparison of the Slovenian and Croatian healthcare systems, focusing mainly on the current development stage and the future challenges of the management (cost) accounting systems. The research is mainly interested in the analysis of capabilities of cost tracking according to different criteria and identification of the main constraints in the implementation of a full costing method in Slovenian and Croatian hospitals. The methodology of the literature review and electronic survey was used to assess the practice in both countries. Analysing the data collected from the responses of 26 (100%) Slovenian and 52 (91.22%) Croatian hospital accountants and financial officers, it is possible to claim that Slovenian and Croatian management accounting systems are at a very early development stage. Nevertheless, the analysis reveals several similarities, as well as differences, between the two systems, and it can be concluded that Slovenia has succeeded in making greater progress, especially when observing systematical cost monitoring and implementation of national cost analysis.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEconomic research - Ekonomska istraživanja
Brojčani podacivol. 32, br. 1, str. 3754-3772
p-ISSN1331-677X
e-ISSN1848-9664
DOIhttps://doi.org/10.1080/1331677X.2019.1675079
URN:NBNurn:nbn:hr:192:301129
Datum objave publikacije2019
URL dokumentahttps://hrcak.srce.hr/229708
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2020-07-29 11:47:13