<abstract xmlns="http://www.w3.org/1999/xhtml">

<bold>Research background:</bold> The analysis of the genesis and the way of defining clinical hospitals allows us to conclude that the evaluation of their activities should consider many criteria, not only the treatment process in itself. Activities characteristic for a clinical hospital include, apart from the medical, also prophylaxis and preventative measures, preceded by the identification of health risks, soliciting research and creating new directions of medical research, as well as implementing new medical technologies and treatment methods (Article 3, paragraph 2, points 1–2, Journal of Laws of 2020, items 295, 567, 1493, 2112, i.e.) combined with the training of medical personnel. Which all makes those units unique among hospitals.
<bold>Purpose:</bold> The article aims to confirm the thesis that, despite significant organizational and functional differences, due to the specific nature of their activities, clinical hospitals do not differ significantly in the structure of generated costs.
<bold>Research methodology:</bold> The article proposes using the taxonomic method as a tool for a comparative analysis of Polish clinical hospitals between the years 2012–2016. The study was conducted from a space-time perspective and concerned 20 hospitals. The use of the hierarchical agglomeration method to assess the cost structure of clinical hospitals is, according to the author, a tool that should be used, in addition to standard methods, by both external and internal decision-makers, in the process of assessing the coherence of the activities of units.
<bold>Results:</bold> The conducted research confirmed that despite the differences between the analyzed units, they are characterized by the same structure of prime costs.
<bold>Novelty:</bold> These studies should form the basis for further, a more detailed, cause-and-effect analysis of the cost structure to identify the main determinants shaping total operating costs.
</abstract>

Research background: The analysis of the genesis and the way of defining clinical hospitals allows us to conclude that the evaluation of their activities should consider many criteria, not only the treatment process in itself. Activities characteristic for a clinical hospital include, apart from the medical, also prophylaxis and preventative measures, preceded by the identification of health risks, soliciting research and creating new directions of medical research, as well as implementing new medical technologies and treatment methods (Article 3, paragraph 2, points 1–2, Journal of Laws of 2020, items 295, 567, 1493, 2112, i.e.) combined with the training of medical personnel. Which all makes those units unique among hospitals.
Purpose: The article aims to confirm the thesis that, despite significant organizational and functional differences, due to the specific nature of their activities, clinical hospitals do not differ significantly in the structure of generated costs.
Research methodology: The article proposes using the taxonomic method as a tool for a comparative analysis of Polish clinical hospitals between the years 2012–2016. The study was conducted from a space-time perspective and concerned 20 hospitals. The use of the hierarchical agglomeration method to assess the cost structure of clinical hospitals is, according to the author, a tool that should be used, in addition to standard methods, by both external and internal decision-makers, in the process of assessing the coherence of the activities of units.
Results: The conducted research confirmed that despite the differences between the analyzed units, they are characterized by the same structure of prime costs.
Novelty: These studies should form the basis for further, a more detailed, cause-and-effect analysis of the cost structure to identify the main determinants shaping total operating costs.

A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals

Faculty of Economics, Department of Microeconomics

Folia Oeconomica Stetinensia

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Research background: The analysis of the genesis and the way of defining clinical hospitals allows us to conclude that the evaluation of their activities...

A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals

Publicado en línea: 26 nov 2021

Páginas: 118 - 131

Recibido: 29 jun 2021

Aceptado: 02 nov 2021

DOI: https://doi.org/10.2478/foli-2021-0019

Palabras clave
clinical hospital, cost analysis, cost structure, generic P&L statement

© 2021 Joanna Sikora-Alicka, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals

Publicado en línea: 26 nov 2021

Páginas: 118 - 131

Recibido: 29 jun 2021

Aceptado: 02 nov 2021

DOI: https://doi.org/10.2478/foli-2021-0019

Palabras claveclinical hospital, cost analysis, cost structure, generic P&L statement

© 2021 Joanna Sikora-Alicka, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Palabras clave
clinical hospital, cost analysis, cost structure, generic P&L statement