Identification and evaluation of optimisation potentials in the cost accounting system of Steiermärkische Krankenanstaltengesellschaft m.b.H. (KAGes)
For hospitals financed by state funds, such as the Styrian KAGes, a cost accounting regulation has been issued at statutory level. The regulations allow for a certain flexibility. In cooperation with the Finance and Controlling organisational unit of KAGes, Bachelor students of the class of 2020 were able to identify potentials with regard to company-wide standardisation in cost centre accounting and internal costs allocation.