Wykorzystanie informacji kosztowych w procesie zarządzania szpitalami w Słowenii

Purpose – the aim of the paper is to analyze and evaluate the use of cost information in the management process in Slovenian hospitals. The main tool for generating cost information for the managers of the hospital is cost accounting. It provides information required to analyze and control the costs of medical activity and supports managers in making important decisions. Design/methodology/approach – the article presents the results of an empirical study conducted in Slovenian hospitals in the years 2012–2013. The managers of hospitals responded to questions about the use of cost information in the management process Findings – the conducted research has shown that cost accounting is in a common use Slovenian hospitals. The directors use cost information in the management process, especially for cost budgeting and cost control, DRG cost analysis, efficiency analysis. On the basis of cost information, they also make decisions on the purchase of medical equipment and conduct price negotiations with the payer. Originality/value – the issue of the use of cost information in the management process in the foreign hospitals hasn’t been yet researched in Poland by usage of empiric methods.