TESTING THE COST ASSESSMENT METHODS APPLICATION AT A HOSPITAL FOR THE DECISION “MAKE OR BUY”

The subject of the article is to publish the results from experimental testing of the cost assessment methods and especially the possibility of their application at a hospital for the decision “makes or buys”. The most important analyzed result is the impact of the decision “make or buy” on different kinds of costs that are common at the hospital activities. By this mean, there are considered four aspects of the decision – strategic, time duration, organizational and calculation. Two criteria assessment groups are presented – standard and additional as the second one report on the purchase time duration and on the preliminary and followed buying costs. There is shown up an assessment consistency for the single costs resulted from the process of starting an own production in different situations. This publication is the second part of the conducted research. Keywords: cost assessment methods, hospital, decision “make or buy”.