Zastosowanie taksonomicznej analizy struktury kosztów rodzajowych do oceny poziomu koherencji działań podmiotów leczniczych
The use of the taxonomic analyzes of cost structure to an assessment of the coherence level in hospitals
Author(s): Marek GajewskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Polish health care system; taxonomic analysis of cost structure; financing of medical services
Summary/Abstract: Despite the economic growth in Poland over the past few years, Polish health care system is negatively evaluated in independent rankings. The mechanism of an objective valuation of medical services has not been created yet. This leads to excessive debt of Polish hospitals. Introduced criteria for evaluating the effectiveness of their activities based on the finanscial results and level of costs, in particular depreciation, proved to be ineffective. This paper proposes the use of taxonomic analysis of the structure of costs by type as an alternative method for assessing the effectiveness of management of hospitals.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 442
- Page Range: 122-135
- Page Count: 14
- Language: Polish