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

The aim of this practical project was to analyse in detail the internal cost allocation of the 10 provincial hospitals of Steiermärkische Krankenanstaltengesellschaft m.b.H. (KAGes). In a first step, SAP reports were used to determine the extent to which costs are allocated to final cost centres or preliminary cost centres (primary cost allocation) for selected cost types. Following the primary cost analysis, the allocation of secondary costs from input cost centres to final cost centres was subjected to a detailed analysis. Recommendations for the adaptation of internal documents were derived from the analysis.

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