Analiza kosztów i problematyka zarządzania kosztami
na tle finansowania ryczałtowego w ZOZ w Brodnicy
Cost Analysis and Cost Management Issues Against the
BackGround of Lump Sum Financing in ZOZ in Brodnica
Author(s): Beata PestaSubject(s): Economy, Business Economy / Management, Financial Markets, Public Finances
Published by: Społeczna Akademia Nauk
Keywords: costs; management; analysis; financing; hospital
Summary/Abstract: The aim of this elaborration is to present the problem of cost management in comparison with the new financing of hospitals, the so-called lump sum. The principles and factors influencing the value of the lump sum received by hospitals as well as the role of other sources of income (including separately financed services) will be presented. The following article also indicates the role and possibilities of using cost information for hospital management.The total analysis was based on the financial data of the hospital for the period from I to IV 2017 year and from I to IV 2018 of the activity, taking into account the legal acts in force.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 19/2018
- Issue No: 12.3
- Page Range: 67-85
- Page Count: 19
- Language: Polish