Analiza porównawcza zastosowania zrównoważonej karty wyników w podmiotach leczniczych
The use of Balanced Scorecard in health care organizations. Comparative analysis

Summary/Abstract: The functioning of health care organizations is in the interest of many researchers and legislators. Efficient and effective operation of these units is necessary for the tasks associated with health care services. Information provided by financial accounting, cost accounting and management accounting is used among others for the calculation of the planned costs of economic resources, the cost of health care services, as well as performance measurement (eg. Balanced Scorecard). This article aims to present Balanced Scorecard for two hospitals in Poland and make a comparative analysis. It may contribute to the spread of this concept in Poland. The use of Balanced Scorecard will allow employees, doctors and the entire medical staff to get to know and understand the common goals of the unit. The following research methods were used in this article: literature research, analysis of the regulations, and comparative analysis.

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