Budżetowanie kosztów a zarządzanie podmiotem leczniczym
Budgeting costs vs. management of health care facility

Summary/Abstract: In recent years, characterized by the dynamic development of the capital and money markets of many countries, there has been an increased need for full, comparable and reliable information on the costs and financial results. In the conditions of transformation of Polish economy and progress in the conducting of business, which was done in the twentieth century and still is, managing a business makes it necessary to use modern management tools in the field of accounting. Controlling and management accounting are instruments that support managers in making rational decisions. Budgeting of costs is a crucial instrument in the accounting of every company. Managing the costs of a company is one of the major decision-making areas for its management board. The article presents the role and importance of budgeting of costs in the effective management of an enterprise.

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