Zastosowanie rachunku kosztów do podejmowania decyzji długookresowych podmiotów leczniczych
The usage of the cost calculation at medical entities for long-term decisions

Summary/Abstract: Ongoing legislative work in 2017 will introduce a number of changes in the functioning of the Polish health care system. The most important of these is the change in the method of financing health services from public funds. The author notes that in Poland a network system has been created in recent years. Using some financial data scenario analysis was carried out with the usage of the the cost calculaton (full of variables). The results suggest that large chains will have the opportunity to maximize profits, not only by improving the quality of health services, but primarily by raising prices.

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