Okresowe raportowanie w kontroli
wykonania budżetu kosztów na przykładzie
zakładu opieki zdrowotnej
Periodic reporting in budgeting costs on the example of a health care unit
Author(s): Małgorzata MacudaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Periodic reporting is intended to provide the management with data useful in decision- making. Budgeting in health care units is aimed as achievement of a aims at rational structure of medical activity costs. With little involvement on the part of the medical staff we cannot believe in rapid successes in the field of rational costs structure. Periodic reports show costs creating units little interesed in the process of budgeting and those that support costs rationalization of a health care unit.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 39
- Page Range: 65-76
- Page Count: 11
- Language: Polish