The benefits of using budgeting in managing hospitals – research findings Cover Image

Korzyści z zastosowania systemu budżetowania w zarządzaniu wybranymi szpitalami
The benefits of using budgeting in managing hospitals – research findings

Author(s): Jerzy Gierusz, Małgorzata Cygańska
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: Typical budgeting procedures that are created for business entities cannot be easily adopted by hospitals, which are specific service entities. The article presents research results concerning the quality of budgeting systems currently used in hospitals as well as the main benefits of using information derived in this way.

  • Issue Year: 2007
  • Issue No: 39
  • Page Range: 5-19
  • Page Count: 14
  • Language: Polish