Kalkulacja kosztów w Szpitalu Powiatowym Województwa Warmińsko-Mazurskiego – studium przypadku
Cost accounting system in the County Hospital of Warmia and Mazury Voivodeship – a case study

Summary/Abstract: Recent technological innovations and the increasing complexity of medical procedures in the situation of limited resources have emphasized the need for a cost-effective approach to the care of patients admitted to health care institutions. This paper presents the results of correlation analysis between costs of treatment in four departments of County Hospital and the number of patients and length of stay. Furthermore, the possibility of potential use of the correlation analysis results in present hospital cost accounting systems is discussed.

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