Przychody z ponadlimitowanych świadczeń zdrowotnych w budżetowaniu samodzielnych publicznych zakładów opieki zdrowotnej
Revenues from medical services in the budgets of independent public health care units
Author(s): Jolanta ChluskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Budgeting is the most important element of planning of operations in independent public health care units (spzoz). It helps to define priorities for the unit and new enterprises. It provides the management with information on income and expenses, which makes it possible to monitor them continuously. The budgeting system provides systematic and comprehensive information for multiaspect analysis of operation of public health care units. It also plays a role in motivating the employees to behave according to the unit's expectations. The article explains the role of health services provided outside the limit set in contracts with the National Health Fund in the budgeting of public health care units.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2010
- Issue No: 54
- Page Range: 19-32
- Page Count: 14
- Language: Polish