Ośrodki odpowiedzialności i miejsca powstawania kosztów w podmiotach leczniczych
Responsibility centers and cost centers in healthcare institutions

Summary/Abstract: The paper is devoted to isolate responsibility centers and cost centers in healthcare institutions. It takes into account different types of healthcare institutions such as hospitals, health centers and nursing houses, which provide health services. The analysis of literature in the area of isolating responsibility centers and cost centers in healthcare institutions was conducted. Based on original implementations in healthcare institutions, the paper presents responsibility centers and cost centers in hospitals, health centers and nursing houses. The isolation of responsibility centers and cost centers in healthcare institutions requires first of all knowledge about their functioning. The aim of such an action is also necessary. The division has to respect knowledge about how such institutions function.

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