Ocena planowania finansowego w ochronie zdrowia na przykładzie województwa miejskiego łódzkiego
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The problems of financial planning in health services belong today to the most rapidly developing intellectual trends in the process of reforming Poland's economic system. That is prompted not only by the necessity of solving urgent problems connected with objective management of this sphere of our life but also by complexity of many issues and questions, which require an interdisciplinary approach and combining research efforts of various scientific disciplines. From among different approaches applied in planning it is proposed that the unit costs account calculated in relation to quantified objective measures of health needs should become a basis for the decision-making process. Such approach allows to draft operational plans through a comprehensive treatment of various problems, which were hitherto often approached separately and fragmentarily, and which constitute today coherent links of a precise chain of the planning procedure. The present article contains a critique of planning instruments used hitherto. The author points at shortcomings in objective analyses of dis proportions in the use of financial funds in the Health Care Centres in the administrative province of Lodz. A critical evaluation of the existing planning system is accompanied by an attempt at its rationalization in the context of activities aimed at a comprehensive reform of the country’s economy.