Application of the Activity-Based Costing method for calculation of patient cost in dermatology departmant of Czech regional hospital

Abstract

The study presents the case study of Activity-Based Costing application in selected department of the Czech regional hospital. Objective of the study was to develop and implement the costing system which will allow the calculation of the individual patient cost and will provide the more simplified alternative to traditional ABC approach. First part of the paper presents the contemporary state of knowledge in the field of utilization of costing methods in healthcare organizations. Following part of the paper presents the methodology of the Activity Based Costing method application and introduces the results of the case study performed in the dermatology department of the Czech regional hospital. Final part of the paper includes the proper discussion of the study results.