Calculation methods for costs optimization and process modeling in health care: A preliminary view

Paper deals with the practical application of modern costing methods in terms of organizations providing health services to optimize their costs. Within the research the specifics of cost management in health organizations will be explored. The implementation of modern costing methods in selected health organizations will be carried out and based on this a methodology will be elaborated for their application and practical use, which will be of great importance for given organizations in optimizing costs. After introduction Activity based costing we can approach to identification of the fundamental elements of process management in a health organization with links to process performance measurement