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Med. Pr. 2003;54(2)

THE ANALYSIS OF COSTS INVOLVED IN THE IMPLEMENTATION OF TASKS ASSIGNED TO PROVINCIAL OCCUPATIONAL MEDICINE CENTERS (p. 149-158)

ANALIZA KOSZTÓW REALIZACJI WYBRANYCH ZADAŃ WOJEWÓDZKICH OŚRODKÓW MEDYCYNY PRACY (ss. 149-158)

Izabela Rydlewska-Liszkowska Z Zakładu Organizacji Ochrony Zdrowia Instytutu Medycyny Pracy im. prof. J. Nofera w Łodzi

Abstract

In this paper, the considerations on setting the costs of the tasks to be implemented by provincial occupational medicine centers (POMCs) are continued (Med Pr 2001;3:197 ś201). Under the research project carried out by the Nofer Institute of Occupational Medicine, the method of setting costs has been elaborated and implemented in selected POMCs. At the implementation stage,a set of forms to collect and process data on costs involved was prepared. These forms together with the instruction were distributed among the selected centers. The data collected were analyzed, and the conclusions concerning the factors responsible for shaping relevant costs in POMCs, as well as the barriers hindering the implementation of this new method were formulated. The introduction of new principles of isolating so called ścost phases' was necessary only for setting full costs of health promotion and postgraduate education programs. The method of setting values for the remaining POMC costs has been implemented without its modification. The collected data on costs show that the wages of physicians and medium-level personnel affects mostly the costs of tasks in a given center, however, indirect costs also have a substantial share in unit costs. In addition,the range of specialistic consultations and diagnostic tests performed in or outside POMCs also exert some effect on the differentiation of unit costs.

Key words

normative costs, generation costs, selling costs, cost structure, financial administration