Zakres implementacji budżetowania w szpitalach – wyniki badań empirycznych
The use of budgeting in hospitals – results of empirical research

Summary/Abstract: Considering the size of hospitals, specific character of services provided by them, and the requirements imposed by the law, these units need specific methods of management, individually adjusted to their needs. The article presents research results concerning the scope of utilization of budgeting system by hospitals of Warmia and Mazury Voivodeship and the main barriers to successful implementation of budgeting systems in these units.

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