Ryzyko w zarządzaniu instytucją publiczną. Efektywność funkcjonowania samodzielnego publicznego zakładu opieki zdrowotnej
Risk in the management of a public institution. Efficiency of the independent public healthcare institution

Summary/Abstract: The aim of the article was to indicate the importance of the management of a public institution. The attention was drawn to the existing risk that was codified by the break-even point. The synthetic evaluation of the financial position of the municipal hospital was carried out using methods of financial analysis. The results of this study showed that the resources at the disposal of the public institution do not always provide financial benefits to the owners. However, the purpose of the municipal hospital is to provide high quality of medical services efficiently using public funds.

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