Zarządzanie przedsiębiorstwem uzdrowiskowym: aspekty organizacyjno- -ekonomiczne
SPA management and administration: organizational-economic aspects

Summary/Abstract: Spa tourism – has always been popular amongst Poles and foreign patients. On ac-count of the more and more varied service offer, a customer profile of the spa health care is also changing. In Poland, due to the services offered, there are four reference levels. The first includes the clinic and Spa hospitals, the second level is mainly associated with the ser-vice. Early rehabilitation and sanatorium hospital treatment; spa treatment is the third, and the fourth level includes only an outpatient Spa services. Authors of the article, on the example of two chosen spas (Ciechocinek SA and Świnoujście SA) described organizational-economic aspects. Ciechocinek is the biggest lowland health resort in Poland, Świnoujście is a seaside resort. On the development of selected by the authors of the spas influential is the amount their activities as well as the economic situation, which was presented in the article. In the climatic health resort of Świnoujście revenue growth net sales show a changing trend in each of the periods of net revenue were higher than the production costs. However, Ciechocinek is spa which in the analysed period brought about losses, but the caused profit were a sale of components of the non-current asset or subsidies.

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