Figure 1
Model of potential relationships between contingent factors, cost system functionality, MAP, and hospital performance (Source: Author's own elaboration: Kludacz-Alessandri, 2017b)
Table 1
The list of observable variables and constructs in the research model
(Source: Author's own elaboration: Kludacz-Alessandri, 2017b)
| Observable variables | Constructs |
|---|---|
| Degree of utilization of IT technologies in administrative part of a hospital | Level of computerization in a hospital (CL) |
| Degree of utilization of IT technologies in medical part of a hospital | |
| Degree of IT systems integration | |
| Tracing direct material costs (medicines, medical products) to the patients and medical procedures | Quality of cost calculation (Calc) |
| Tracing other direct costs (e.g., labor) to the patients and medical procedures | |
| Allocation of the costs of medical procedures to the individual patients | |
| Allocation of the cost of man-days to the individual patients | |
| Planning and budgeting | Management accounting practices (MAP) |
| Cost control | |
| Processes improvement | |
| Performance measurement | |
| Analysis of resource efficiency | |
| Contract negotiations | |
| Profitability analysis | |
| Change in the structure of services | |
| Decisions on the purchase of medical equipment | |
| Profitability | Hospital performance(HP) |
| Cost optimization | |
| Efficient utilization of resources | |
| Patient satisfaction | |
| Medical service quality |
Table 2
Correlation levels among defined constructs in the research model
(Source: Author's own elaboration)
Table 3
Results of multiple regression analysis (Source: Author's own elaboration)
| Factor I Calc | Factor II MAP | Factor III Per | |
|---|---|---|---|
| Education of manager – Edu | − | −0.34* | − |
| Hospital size – Size | 0.44* | − | − |
| The level of computerization – CL | 0.38* | − | − |
| The quality of calculation process – Calc | − | 0.46* | 0.38* |
| Management accounting practices – MAP | − | − | 0.62* |
| Determination rate – R2 | 0.37 | 0.30 | 0.73 |
| F-statistics | 22.81* | 17.17* | 106.5* |