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.
University of Applied Sciences
8010 Graz, Austria