Kategoryzacja kosztów dla potrzeb podejmowania decyzji w zakładach opieki zdrowotnej
Costs categorization for decision makmg in medical centers

Summary/Abstract: The costs of medical centers activity are mainly covered with public financial means. The aim of this research is to present the factors affecting the decision making model of cost accounting, which can be used in reasonable decision making by medical centers. The first part of this article includes a description of cost accounting development, which resuited from the changes in the management systems of companies. Its four stages are as follows: report, control, management, anticipatory. The second part clears with different costs categories, whose understanding enables to undertake management decisions. Within this category the following costs have been defined: fixed, variable, relevant, irrelevant, lost, lost benefits, marginal. T h e tbird part concems the use of costs in taking short - term decisions based on the analysis of breakeven point, with the application of the budget methods and a costs control system. T h e fourth part has been dedicated to long - term decision making primarily connected with investment decision making. Discount methods have been characterized as those of effcctiveness assessment of iiwestmeni outlays (net present value - N P V a n d intemal ratę of return - I R R ) and n o n - discount methods (accounting rate of r e t u r n - A R R a n d methods of the length of r e t u r n rate.

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