WPŁYW RENTOWNOŚCI WYODRĘBNIONYCH JEDNOSTEK ORGANIZACYJNYCH SZPITALA NA RENTOWNOŚĆ PLACÓWKI MEDYCZNEJ – STUDIUM PRZYPADKU
INFLUENCE OF PROFITABILITY OF INDIVIDUAL ORGANIZATIONAL UNITS ON MEDICAL FACILITY’S PROFITABILITY – CASE STUDY

Summary/Abstract: Modern hospitals are treated as market entities, which are subject to principles of operation similar to enterprises. They are, however, obliged to realise the superior social goal over economic one. A proper management of hospital’s finances by the office is necessary to retain profitability and finacial liquidity, especially when facing boundary value problems. The purpose of the paper is the attempt to value the profitability of the Lublin Voivodeship’s hospital in a global perspective for the whole unit, as well as for individual organisational units. The hospital’s operating conditions, which are outlined by the constitutional duty requiring the provision of services even if the hospital is not financially efficient, make it difficult to assess them in terms of profitability. The management has to look for different analytical solutions, which will allow for making the right management decisions.

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