Ośrodki odpowiedzialności jako narzędzie restrukturyzacji publicznych zakładów opieki zdrowotnej
Responsibility centers as a tool for the restructuralisation of Polish hospitals
Author(s): Marcin KowalewskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The Polish health care system has changed a lot during last ten years. Managers of Polish hospitals are obliged to single out cost centers, There are three other types of responsibility centers in hospital: profit centers, income centers, centers of investment. These centers can be serve as a tool to carry out the restructuralisation. The article explains the role of responsibility centers in major rearrangements of systems, finance and Staff within a hospital.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2003
- Issue No: 16
- Page Range: 32-39
- Page Count: 8
- Language: Polish