Wykorzystanie controllingu w praktyce zakładów opieki zdrowotnej
The use of controlling in health care units

Summary/Abstract: Dynamic environment and improvement of health care units functioning condition the application of efficient management tools. Controlling is one of the most important of them. The aim of the research in this article is to evaluate existing solutions for controlling in selected health care units. In particular the aim is to present the implementation of the controlling elements such as budgeting system and centers of responsibility for health care units and to indicate their important role in the management system.

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