@misc{Janik_Wiesław_Budżetowanie_2006,
 author={Janik, Wiesław},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1103, s. 167-180},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={New rules of financing medical outposts changed their financial situation. In spite of the deficiency of accepted solutions, medical outposts management focused on costs and incomes adjustment. Costs management became one of the main issue on the current development level of public medical outposts. It requires moving responsibility from management level to the sections. This kind of responsibility will be possible on condition that proper cost budget system and information system, which enable to attribute real costs to proper sections or stands, will be implemented. In spite of the medical services specification, a lot of solutions in management, which are used in production or no medical services can be used in medical outposts. One of this kind of solution is budget. It enable to enclose all incomes and costs in one integral financial plan, which provide current steering of medical outposts activity. },
 type={artykuł},
 title={Budżetowanie jako metoda zarządzania zakładami opieki zdrowotnej},
}