—This paper focuses on utilizing costing methods in
hospital organizations. The objective of the study was to develop
and try out an advanced costing method that would be able to
quantify the true cost of individual patients and their diagnoses.
Activity-based costing was used as the initial costing
methodology, which had been modified in order to facilitate its
use in the hospital organization. The first part of the paper
analyses recent studies on utilizing costing methods in such
environments. The second section presents the case study
performed as well as definitions of the costing system’s features.
The final part includes discussion on the benefits and limitations
of actually applying said costing method in the hospital
—Hospital management, activity-based costing,
Boris Popesko is with the Tomas Bata University in Zlín (e-mail:
Cite:Boris Popesko and Petr Novák, "Implementation of the Process-Oriented Costing System in a Hospital Department," International Journal of Trade, Economics and Finance vol.5, no.1, pp. 82-87, 2014.