Przydatność danych pochodzących z rachunkowości w analizach benchmarkingowych szpitala
Usefulness of Accounting Data in the Benchmarking Analyses of Hospitals

Summary/Abstract: Purpose – presentation of accounting as a subject of benchmarking comparisons of the hospital. In-dication of the necessary conditions for the proper use of data obtained from accounting. Design/ Methodology/Approach – analysis of literature and source materials. Findings – a model set of data and indi-cators as a basis for comparisons between hospitals, based on accounting system data. Originality/Value – benchmarking is an increasingly used tool by hospitals to improve efficiency and profitability of their ser-vices. The article points out to the need for appropriate use of financial data generated by accounting and pre-sents the possibilities of applying accounting in benchmarking comparisons.

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