Wykorzystanie benchmarkingu w zarządzaniu finansami szpitali na przykładzie województwa pomorskiego
The use of benchmarking in the financial ma- nagement of hospitals on the example of Pomeranian Voivodeship

Summary/Abstract: A lot of Polish hospitals are in a difficult financial situation. Managers are forced to search for new management tools. Benchmarking is very popular all over the word, and it is also used by medical entities in Europe and the USA. There is no information about the use of this tool by Polish hospitals.The purpose of this article is to analyze the range of use of benchmarking in the financial management of Pomeranian hospitals. The methodology used in this article – questionnaire survey.

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