Optymalizacja kosztów w zarządzaniu podstawową opieką zdrowotną i jej wpływ na wyniki finansowe
Cost Optimization in the Management of Primary Health Care and its Impact on Financial Performance

Summary/Abstract: Primary health care management is conditioned by many factors. It is exposed to all sorts of risks in connection with the conducted activities. It is therefore important to be able to manage the risk appropriately, and thus to be able to eliminate it. The demand for health services as well as patient expectations (growth of the quality of services, modern technologies, specialized medical and diagnostic services) is increasing, which will prompt fast review of research results. There are additional costs associated with meeting these expectations and the state of finance has a significant impact on the disparities in the demand for certain medical services and their availability. In addition, increasing costs, often independent of the individual, are another significant problem. Increase in the minimum wage, growing requirements for funding services by the National Health Fund, increased demands on the employment of medical staff. Higher employment cost mean higher burden for the employer (wages and wage-related costs). Other costs include all types of fees and taxes, also independent of the individual, such as property tax, fees for various media, rents etc. The increase in costs is not accompanied by a proportional increase in revenues from negotiated contracts and medical services offered. The aim of the article is to identify selected problems in management of primary health care, cost optimization, risk management and the impact of these factors on financial performance or job retention. The issue deserves attention because the health care sector, through tax law and medical practice, collects revenue as a determinant of financial opportunities, demonstrates the developmental and economic potential and, consequently, the quality of medical services provided. They can be achieved mainly through the use of highly specialized human resources, equipment, technology, i.e. factors that are non-measurable, but important for saving lives, protecting the health and rehabilitation of patients. It is not without importance to improve the qualifications of medical personnel (trainings, conferences, symposia), knowledge of legal regulations and the selection of competent knowledgeable staff in the field of highly specialized finance or accounting. It is necessary to develop appropriate internal regulations for both internal and external information requirements – accounting principles (policies) that have a significant impact not only on the discipline of expenditure and the efficiency of revenue management but also on cost optimization and the selection of tasks planned for implementation. In order to function properly and thus provide financial information, the accounting system (principles) must meet certain requirements of tax law and penal code, as it is responsible for the reliability, quality and timeliness of presented information that it is obliged to follow as well as to determine the financial result that is not the main goal of the activity but reflects the fact that the healthcare unit is self-contained and selffinanced.

• Details
• Contents