Ujęcie przychodów ze zrealizowanych świadczeń zdrowotnych w szpitalach publicznych – aspekty dyskusyjne

• Authors: Beata Zaleska

Title variants

EN

THE PRESENTATION OF REVENUE FROM CARRIED OUT HEALTH SERVICES IN PUBLIC HOSPITALS

• Languages of publication: PL

Abstracts

EN

The main hospital revenue comes from core operations, which include the provision of health services to patients. Primary source of revenue for operating activities are payments paid on the basis of VAT invoices and statistical report, which are provided in a given tax period by the hospital to the Narodowy Fundusz Zdrowia (National Health Fund), after the provision of the health services. Invoices are issued on the basis of contracts between the hospital and the payer, which limits the number of health services to be performed by the hospital in a given period. However, health care facilities under the existing legal regulations on this matter are required to provide health services to patients in critical health and in life threatening situations, regardless of the limits set by the payer. This situation causes many problems in the functioning of hospitals, because the payer does not recognize claims arising from the provision of the above-limit services. The article presents the problem of the legitimacy of the registry of revenue from above-limit services in the hospital's accounts.

Keywords

EN

PUBLIC HOSPITALS; HEALTH SERVICES

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 497-504

Contributors

author

Beata Zaleska

• Politechnika Koszalińska, Instytut Ekonomii i Zarządzania, Zakład Rachunkowości