Cost Accounting in Non-Profit and Public Hospitals
Mª Silvia Fresneda Fuentes
The development of strict Public Budgets in order to reach the goals settled by Maastricht agreements have caused a deep concern in the Public Sector and mostly in hospitals in order to brake the growth of costs. Such a situation has stated clearly the necessity of implementing Management Accounting Systems in Public Hospitals organizations. Therefore, costs accounting cames to be a part of such systems, which is to reach two very clear objetives. In one hand, the definition of the hospital product cost using it as the base to develop the hospital budget. On the other hand, to supply internal information that allows an actual management control. With this paper we pretend to describe the alternative costs models proposed by the especialized literature, pointing their goodness in approaching to the costs accounting goals. The paper will try to underline the nowadays tendence to establish models based in the new definition of the hospital product, having as goal determining the costs of such product forgetting about control of the eficacy and eficiency of management.
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