Ujmowanie kosztów działalności na potrzeby zarządzania zakładem pielęgnacyjno-opiekuńczym
Recognition of Cost of Running Health Care Center for the Management Purposes

Summary/Abstract: Purpose – the presentation of recognition of cost of running health care center for the management purposes and creation of cost of running such facilities’ budgets. Design/Methodology/Approach – the internal documents of center under examination were used in this paper. The research of Polish literature in the area recognition of cost of healthcare institutions was conducted. The writer’s implementations of budgeting sys-tem and corporate chart of accounts were used in this paper. Findings – there were indicated significant cost groups of cost of running such facility that should enable more efficient management. This indication was done based on conducted analysis of processes and costs of facility under examination. Originality/Value – the writer’s own cost recognition for health care center was presented. This model was verified during writer’s own implementation of budgeting system.

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