Budżet zadaniowy w szpitalach
Performance budget in hospitals

Summary/Abstract: The aim of the article is to present the applicability of performance budgeting in hospitals. Hospitals as research subjects may use different types of budgeting, which can greatly facilitate the management of revenues and costs in the current system of reimbursement by the payer of health care institution which is the NHS (health insurance scheme). The analysis and evaluation of a functioning health system lets us specify a different tool which helps manage cost including possible to obtain revenues from ongoing health services. This tool can be performance budgeting widely used in the public sector units. In the theoretical assumptions performance budgeting focuses on the implementation of tasks which in the case of hospitals is the orientation on the patient and consequently the orienmentation on the payer.

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