Znaczenie kosztów w procesie kształtowania cen usług zdrowotnych
The significance of costs in the process of setting prices for health services

Summary/Abstract: The functioning of health care institutions in new market conditions has changed significantly. An increase in health care units’ independence and responsibility of their management for decisions taken has been widely registered. Among these decisions major importance is associated with price oriented decisions referring to setting prices for health services. A correctly set price for such a service should be based on the knowledge of costs and constitute the basis for obtaining by the service providers the financial means necessary to ensure high quality of services, accepted by the payers and justified by the health condition of patients.

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