Zastosowanie narzędzi controllingu operacyjnego w szpitalu
Application of Operational Controlling Tools in the Hospital

Summary/Abstract: Controlling is a management tool that has been used for many years in the management of production and financial businesses. It is also a useful tool in managing of hospitals. The organizational specificity of hospitals creates favorable conditions for its practical application. Thanks to its implementation, it is possible to divide responsibility for the financial situation of hospitals between the board of directors and managers of responsibility centers (e.g. heads of medical departments). The financial situation is largely a derivative of decisions taken by middle management managers. The objective of the paper is to present controlling tools used in one of Lublin hospitals. This objective was realized basing on literature studies and the analysis of the functioning of selected hospital departments over the years 2012–2015.

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