A budget in a district healthcare centre

Michał Chalastra , Roman Kotapski


Costs of medical services and medical institutions such as hospitals and healthcare centres are becoming higher. In this situation, budgeting and controlling systems are put into use and improve the sector. Such a budget has to take into consideration, on the one hand, entire bodies like hospitals and specialist clinics, and on the other, individual hospital wards, clinical facilities, diagnostic labs, buildings and other resources. One important element of the budget’s implementation is the creation of a manual for preparing a budget and a plan of accounts, anoth er is the expressed interest of the management, otherwise such implementation will not be effective. The aim of this paper is to present the scope and structure of a budget proposed for a health centre in one of Polish districts
Author Michał Chalastra - University of Gdańsk (UG)
Michał Chalastra,,
, Roman Kotapski (MISaF / IR / KRC)
Roman Kotapski,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Publication size in sheets0.5
Book Slavíčková Pavla (eds.): Knowledge For Market Use 2017. People in Economics – Decisions, Behavior and Normative Models International Scientific Conference Proceedings, 2017, Palacky University, ISBN 978-80-244-5233, 1179 p.
Keywords in EnglishH ospital, budge ting
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
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