Korzyści z zastosowania systemu budżetowania
w zarządzaniu wybranymi szpitalami
The benefits of using budgeting in managing hospitals – research findings
Author(s): Jerzy Gierusz, Małgorzata CygańskaSubject(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.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 39
- Page Range: 5-19
- Page Count: 14
- Language: Polish