Budżetowanie jako element zarządzania i jego wpływ na wyniki finansowe SP ZOZ w Brodnicy
Budgeting as a Management Constituent and its Impact on Financial Results of District Hospital and Healthcare Centre in Brodnica

Summary/Abstract: The new act guaranteed an equal access to Health Care Fund both for private and state entities, which led to the emergence of huge competition among health service providers. Polish public healthcare centres are affected by permanent financial crisis. Respective reforms first connected with the introduction of Health Care Fund, and afterwards with the creation of National Health Fund, did not alter this situation. Not only does the problem lie in institutional changes, but also requires some changes to the way of management of organizational entities that provide health services. Their financial situation will not change if operating costs of health care centres are not rationalized. The aim of the above paper is to discuss the budgeting system in District Hospital and Healthcare Centre in Brodnica and its impact on the positive financial results achieved over the last two years.

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