Rachunek kosztów w zarządzaniu zakładami opieki zdrowotnej
The above-presented analysis of the profitability threshold as well as fixed and variable cost models is absolutely necessary for a rational management of financial resources that medical units have at their disposal. Limited pecuniary means that medical institutions have should encourage managers in these units to a wider use o f a cost account and cost information in the management process. At the same time after such knowledge has been achieved one should analyse this information to utilize it for managing an institution at different levels. Therefore cost account systems in medical institutions should be constantly improved to reach a rationalization of offered medical services in medical and economic terms. One should adopt a policy where an economic analysis of a financial plan is carried out before a decision is taken and before the plan is implemented rather than analyse the consequences of an already taken decision which is usually characterized by a negative economic result. Having introduced decentralization in the management of healthcare institutions and implemented privatization processes, economic analyses are crucial for contracts that are concluded between a service provider and a payer upon some negotiations. Present experience lets us assume that contracting in healthcare is understood as one of the system improvement mechanisms. A system, which accepts competition in the healthcare market and thus stimulates efficiency through eliminating excess production and restricts cost increase.