Rachunek kosztów i jego wykorzystanie w zarządzaniu szpitalem
Cost accounting and its application in the management of hospital

Summary/Abstract: Cost accounting is the main tool for generating cost information for the managers of hospital. It provides information required to analyze and control the costs of medical activity and supports managers in making important decisions. The aim of the article is to analyze cost accounting principles applied in selected Polish hospitals and to evaluate the use of cost information in the process of hospital management. The article presents the results of an empirical study conducted in 2012-2013.

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