Wynik finansowy szpitala – aspekty informacyjne i decyzyjne
Net profit of a hospital − information and decision-making aspects

Summary/Abstract: Hospital, as a healthcare unit, is required to determine the net profit of own activity and present its value in the financial statements and other reports. The management of healthcare units and other decision-makers use information from the accounting system as a justification for changes and restructuring. Numerous changes in the health care system require a stable basis for decision-making, which may be net profit. The article presents information aspects of the hospital’s net profit in the decision-making processes. This article aims to underline the important role of net profit in the assessment of the achievements of medical entities − hospitals − and in decision-making by management of hospitals and other stakeholders. The analysis of literature, legal acts and hospitals’ financial statements were used as research tools.

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