Wycena świadczeń medycznych w szpitalu
Determination of income from medical services in hospitals

Summary/Abstract: The aim of this article is to present sources of hospital income and determination of prices of medical services. It is explained that the main source of hospital income is selling services to the payer, which in this case is the National Health Service. A new system of financing medical services of hospitals introduced in 2008, called Diagnosis-related group system, based on the British Health Resources Group or HRG, is also described. This article shows that regardless of the financing system the payer is the one who determines the price of a medical service, which in practice is difficult to change. That is why the valuation of income from medical services provision has to be based on solid cost information. Knowledge of the unit costs established by cost accounting in hospitals should constitute the basis for determining prices of health services and this should be done using the methods presented in the article. Only then can the price be the subject of negotiations with the payer. The article is based on the study of literature in the area of accounting and cost accounting as well as legal regulations.

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