Solving the Cost Crisis In Healthcare – can Poland Learn from the Kaplan and Porter’s Model?
Świderska, Gertruda Krystyna
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Recent publications by authors of Activity-Based Costing indicate that the cost analysis of the cycle of care is essential to reduce the growth in healthcare spending. Analysis of current situation in Poland reveals that the limit for the implementation of such solutions is the current organization of the Polish healthcare system. The aim of the article is to present the approach to calculating and controlling costs of health services used currently in Poland. This concept has been critically analyzed against the solution presented for the US health market. Analysis of primary and secondary sources describing organization of the Polish healthcare system has been conducted. Polish costing model is based on the Activity-Based Costing method. Contrary to the Kaplan and Porter’s proposal, the cost calculation is conducted separately in each area of healthcare, currently mainly in relation to inpatient services. The comprehensive approach to the cost calculation of the cycle of care is not present, which results from a long-lasting division into autonomous sectors in healthcare.
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