Controlling in teaching and research activity as a tool for rationalization of financial management of clinical hospitals
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
From the point of view of the efficiency of financial management of clinical hospitals run by major financial management, most important is to separate activities associated with providing medical services as well as teaching and research. Faulty information system in this field and poor costs evidence may not present the right level of financial result. In order to make a clear separation of these activities it is necessary to modify the complex account, among others, by adapting it for purposes of controlling system. Result of these activity is possibility of the aggregation of internal cost accounting. Such modification is to incorporate causes formation costs. Changing the information system can reduce the risk management decisions and improve the effectiveness of the financial management in clinical hospitals.
Authors and Affiliations
Sebastian Susmarski
Keywords
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