Wybrane aspekty gospodarki finansowej szpitali
Selected problems of the financial economy of hospitals

Summary/Abstract: This article presents the results of the survey on a sample of 125 Polish hospitals. The author showed the most important causes of cost reduction and analyzed the main source of financing hospitals. Issues related to revenues and costs are the main elements of financial management. The most important reason of costs reduction was the lack of sufficient funds from the National Health Fund to conduct medical services. Less important reason was the preparation of hospitals to transform to the company, the implementation of the recovery program, the desire to maintain the existing organizational and legal form, to meet the competition and the high costs of absenteeism of nursing staff. While analyzing the most important source of revenues for hospitals it turned out that the medical entities which had a lower level of funds received from the National Health Fund (as compared with the previous years) increased the range of medical services. The less important reason, in the opinion of respondents, was the competition on the market of medical services.

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