TFL Vsebine / Revija Poslovodno računovodstvo

Zdravstveni domovi opravljajo javno službo na področju zdravstvenih dejavnosti na osnovni ravni. Izvajajo tudi zdravstvene storitve, ki se prodajajo na trgu. Zato je pri poročanju treba ločevati ti dve vrsti dejavnosti. Zelo težko je ločiti stroške po teh dveh virih. Načrtovanje in izvajanje notranjega poročanja je zahtevno tudi zaradi zapletenosti izračunov po Splošnem dogovoru, ki opredeljuje javno službo. Predpisi zahtevajo zelo obsežno poročanje za zunanje uporabnike, zato se postavlja vprašanje, kako naj se dodatno razvija notranje poročanje. Pri načrtovanju notranjega poročanja je pomembna dodatna členitev poročil za zunanje poročanje. Pazljivo je treba načrtovati evidentiranje prihodkov. Pri načrtovanju oblike notranjih poročil je treba upoštevati, da so pripravljena tako, da jih razumejo laiki, saj so uporabniki pogosto ekonomsko neizobraženi. Nadzor mora pravočasno zaznati spremembe v predpisih ali potrebah po notranjem poročanju, da se primerno spremenijo načrti notranjega poročanja. Pri spremljanju poslovanja je posebej zanimiv vpliv tržnih dejavnosti na nižanje stroškov javne službe. Notranje poročanje mora v zdravstvenih domovih zagotavljati tudi nefinančne informacije, četudi so težko dosegljive, ker so od njih odvisni prihodki. Podatki se v zdravstvenih domovih zbirajo in obdelujejo praviloma v najmanj dveh informacijskih sistemih. Splošni dogovor in pogodba med zdravstvenim domom in ZZZS sta običajno podpisana šele v drugi četrtini leta, zato je poročanje o prihodkih v prvem četrtletju samo približno in poročila dokaj nezanesljiva.

Health centers perform basic health services as public service. They also offer health services which are sold in the market. Therefore, when reporting, it is necessary to distinguish these two types of activities. However, it is very difficult to separate the costs for these activities. Design and implementation of internal reporting is challenging due to the complexity of the calculations under the General agreement, which defines the public service. The regulations require very extensive reporting to external users, so the question is how to further develop internal reporting. Planning of internal reporting should include additional subdivisions of reports for external reporting. Registration of revenue must be carefully planned. When designing forms of internal reports, it should be noted that they are prepared for users, who often do not have economic education but should still understand them. Control should detect changes in regulations or in internal reporting needs to appropriately change the plans of internal reporting. When monitoring business it is particularly interesting what effect marketing activities can have on lowering the cost of public service. Internal reporting in health centers also needs to provide non-financial information, because revenue relays on this information. Information in health centers is usually collected and processed with at least two information systems. General agreement and contract between the health center and ZZZS are usually signed in the second quarter of the year, so the reporting in the first quarter is unreliable.