Some Suggestions for Improving Hospital Accounting Practices in Public Health Care Organizations

Management tools must keep pace with quick changes in the environment of health care institutions. The authors propose some avenues for improvement:

 – avoid the disadvantages of conglomerates by separating income statements, balance sheet accounts and financing accounts;

 – adapt the separation of authorizing and accounting officers to the new processes resulting from the IT revolution (artificial intelligence, robot process automation, platforms, e-admission, etc.);

 – redesign the work units of medical and technical services, in particular the relative cost indexes (RCI);

 – make “omogeneous patient groups” (GHM) more homogeneous in terms of treatment;

 – adapt the activity-based financing method to ensure the funding of capital investments;

 – better understand the reality of medical and technical cost centers;

 – define regular interim management accounts.