System rachunkowości zarządczej w zakładach opieki zdrowotnej w Polsce
Management accounting system in healthcare institutions in Poland

Summary/Abstract: The article presents the results of surveys conducted in 150 healthcare institu-tions in Poland in 2010. The research examined evaluation of the usefulness of the accounting information system, among others in management decision-making. Apart from this, the utilization rate of the cost accounting system and selected management accounting instruments was evaluated. Benchmarks for the assessment of the management accounting system included the results of Polish enterprises in 1999 and 2005 as well as the results published in Western literature. Despite declared application by healthcare institutions of decision-useful cost accounting systems and other selected tools, the findings of the research indicated low utility of the management accounting system.

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