Rola benchmarkingu w pomiarze i ocenie dokonań szpitali
The role of benchmarking in hospitals’ performance measurement

Summary/Abstract: The development of modern management concepts has an impact on the development of new methods in the field of managerial accounting, which support the functioning of economic entities. One of these concepts is benchmarking, which is becoming more widely used to improve the effectivenes of entities’ economic activity, including hospitals. Today, the effictiveness is understood not only in terms of financial performance, but also entity’s performance in various areas of its activity. This article aims to outline the role that benchmarking may play in measuring performance of hospitals. The article uses the methods of critical literature analysis and logical inference.

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