Responsibility centers as a tool for the restructuralisation of Polish hospitals Cover Image

Ośrodki odpowiedzialności jako narzędzie restrukturyzacji publicznych zakładów opieki zdrowotnej
Responsibility centers as a tool for the restructuralisation of Polish hospitals

Author(s): Marcin Kowalewski
Subject(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.

  • Issue Year: 2003
  • Issue No: 16
  • Page Range: 32-39
  • Page Count: 8
  • Language: Polish
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