Degree of utilization of IT technologies in administrative part of a hospital | Level of computerization in a hospital (CL) |
Degree of utilization of IT technologies in medical part of a hospital |
Degree of IT systems integration |
Tracing direct material costs (medicines, medical products) to the patients and medical procedures | Quality of cost calculation (Calc) |
Tracing other direct costs (e.g., labor) to the patients and medical procedures |
Allocation of the costs of medical procedures to the individual patients |
Allocation of the cost of man-days to the individual patients |
Planning and budgeting | Management accounting practices (MAP) |
Cost control |
Processes improvement |
Performance measurement |
Analysis of resource efficiency |
Contract negotiations |
Profitability analysis |
Change in the structure of services |
Decisions on the purchase of medical equipment |
Profitability | Hospital performance(HP) |
Cost optimization |
Efficient utilization of resources |
Patient satisfaction |
Medical service quality |