Organizacja kontroli zarządczej w Ministerstwie Zdrowia
Organization of management control in The Ministry of Health
Author(s): Dariusz KotarskiSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: management control; internal audit; health care system
Summary/Abstract: Purpose — The paper shows organization of management control in the Ministry of Health and its objectives, tasks and measures as the main element of the management control system. Design/Methodology/Approach — based on the current regulations, there were used analysis of documents and the comparative method. Findings — Apart from that in the paper one can find an example of developing management control proposed by The Minister of Health who is responsible for its elements, implementation and improvement. Originality/Value — The paper shows originality of the management control system in the Health Ministry; description of some instrument like monitoring and an internal audit that can identify control problems, and aim at correcting lapses before they are discovered during an external control.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 72
- Page Range: 77-85
- Page Count: 9