Koszty leczenia pacjenta a rachunek kosztów szpitala
Costs of a Treatment of the Patient Versus Cost Accounting of an Hospital

Summary/Abstract: Purpose – The main aim of this study is to identify areas of operating costs of the hospital and its individual services that compose in the end the contribution of the cost of treatment of the patient. Design/methodology/approach – This publication has been prepared on the basis of author’s implementations of budgeting and controlling systems in two public hospitals. An analysis of the literature in terms of costing hospitals. The analysis of the literature and the publication in the area of cost accounting of the hospitals was conducted. Findings – The result of this study is a presentation of calculation of costs of a medical procedure based on example of treating a patient for an eye unit and presentation of components of the “chain” of costs of a treatment of the patient. Originality/value – The presentation of cost elements from the “chain” of costs of a treatment of the patient without which there is no possibility to calculate the costs of treatment. Without this step fails any implementation of the widely understood cost accounting of the hospital. Thus, it is difficult to carry out a realistic policy of financing medical entities, including hospitals.

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