Systém nákladových kalkulací zdravotních služeb poskytovaných nemocnicí

This bachelor thesis is focused on health care reporting and cost calculations ofhealth services provided by hospitals.The beginning of the theoretic part identifies health care as economic estate andhealth services according to law, including division by forms and type. The secondpart presents basic financing models and types of health care payment. The third partis focused on economic reporting. Reporting to health insurance company describeshealth care statement, methodical description of the batch and invoice and handingover of these to the health insurance companies. State reporting is represented byInstitute of Health Information and Statistics (ÚZIS) and National Health InformationSystem (NZIS).The practical part is devoted to basic information about Hospital Jihlava, statefunded institution and its financing. The first part decribes health care reporting withan example of real batch and invoice. The second part is focused on the calculation ofvalue health output and calculation of health services paid from public healthinsurance. The last part deals with calculation of health services not covered by publichealth insurance.