Analiza porównawcza kalkulacji kosztu wytworzenia usług fizjoterapeutycznych
Comparative analysis of the cost calculation of physiotherapy services

Summary/Abstract: The aim of the article is to compare the methodology for calculating the unit cost of producing medical procedures resulting from two regulations of the Minister of Health. The adopt-ed assumptions result from the Regulation of the Minister of Health and Social Welfare on specific principles of cost accounting in public health care facilities of December 22, 1998 (repealed) and the Regulation of the Minister of Health of October 26, 2020on recommendations regarding the cost accounting standard for healthcare providers (introduced in 2021). This article was written on the basis of current literature on the subject, normative acts and observations of the therapeutic process. As aresult of the calculation of the actual costs of medical procedures, different values of unit costs were obtained depending on the methodology used to calculate the unit cost in accord-ance with the repealed and new standard of cost accounting for medical entities

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