Budżetowanie kosztów na przykładzie oddziału chorób wewnętrznych badanego szpitala
Cost budgeting in an internal diseases unit of a studied hospital

Summary/Abstract: The aim of this article is to present a procedure for budgeting and budgetary ac-counting on the basis of chosen months and to evaluate budget execution. The budgeting of costs has been examined on the example of an internal diseases unit of a selected hospital. The hospital, being an economic unit, carries out specific service activity, which is subject to budgeting like many other activities in order to achieve better economical results.

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