MOŻLIWOŚCI WYKORZYSTANIA WIELOSTOPNIOWEGO I WIELOBLOKOWEGO RACHUNKU KOSZTÓW I WYNIKÓW W SZPITALACH
POSSIBILITIES OF USING MULTI-STAGE AND MULTI-BLOCK COST ACCOUNTING AND RESULTS IN HOSPITALS

Summary/Abstract: Every business activity is focused on generating profit from the activity. In the case of hospitals (as non-profit units), it is about the generation of surplus revenue over costs. The use of an appropriate costing system allows to present the generated result. The aim of the article is to present the possibility of applying contribution accounting in hospitals. To achieve this aim, a literature review and analysis was used. Despite the change in the rules of financing hospitals, a profound analysis of hospital operating costs is still important. The use of contribution accounting permits to increase the information structure needed for cost management. The originality of the article is the studied area, which is rarely described in publications related to the functioning of hospitals.

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