Revenues from medical services in the budgets of independent public health care units

• Authors: Chluska, Jolanta

Abstracts

EN

Budgeting is the most important element of planning of operations in independ-ent 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 ex-penses, which makes it possible to monitor them continuously. The budgeting sys-tem provides systematic and comprehensive information for multiaspect analysis of operation of public health care units. It also plays a role in motivating the em-ployees 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.

Keywords

EN

budżetowanie; SPZOZ; świadczenia; Budgets; independent public health care units

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(54(110))
• Pages: 19-32

Contributors

author

Chluska, Jolanta