Ekonomistyrning i den svenska sjukvården: En utvärdering av KPP-systemet

Sammanfattning: This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2. Does the KPP-model manage to fulfill its purpose; provide relevant data for analyses, comparisons and reimbursement systems? The study finds that the KPP-model has been influenced by the Activity Based Costing-model but still distribute costs according to traditional cost accounting. KPP is mainly used for one of its purposes; to provide support and background data for reimbursement systems. The possibility to fulfill the other purposes is aggravated by the clinics’ different use of accounting principles and the KPP-model’s inability to deal with excess capacity and differences in organizations and business.