KAGes | ILV-Analysis

Period: October 2022 - January 2023
Contact: René Peter Thaller, BA MA, FH CAMPUS 02
Cooperation Partner: Steiermärkische Krankenanstaltengesellschaft m. b. H. (KAGes)

Analysis of the allocation of secondary costs in the course of internal service allocation at the Steiermärkische Krankenanstaltengesellschaft m. b. H. (KAGes)

The aim of the present practical project was a detailed analysis of the internal cost allocation of the 10 state hospitals of the Steiermärkische Krankenanstaltengesellschaft m.b.H. (KAGes). In a first step, SAP reports were used to determine the extent to which the costs were posted to final cost centers or to pre-cost centers (primary cost allocation) for selected cost types. After the primary cost analysis, the offsetting of secondary costs from pre-cost centers to final cost centers was subjected to a detailed analysis. Recommendations for the adaptation of internal documents could be derived from the analysis.


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