Dominik Dziurda

Analiza kosztów leczenia szpitalnego

Cost-analysis of medical treatment in hospitals. The hospitals constitute the unique value assuring adequate standards of society's health security. On the other hand their activities must meet the requirements of economic balance. Taking these two factors into consideration, hospital's board of directors has to seek to minimize the cost of both operating and the medical treatment, at the same time providing treatment within the wide framework of varying demand. The cost balance allows assessing cost related to medical treatment provided. Furthermore it allows identifying and focusing on optimizing those fields of activity which most account for the final product cost. Quality cost identification as a separate cost category enables hospitals to plan activities with a view to bring down the total cost and raising the standards of the services provided.