@misc{Kogut_Joanna_Ścieżka_2005,
 author={Kogut, Joanna},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1091, s. 229-237},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The objective of the hereby paper is to present implementation path of hospitalization cost account. The steps of elaborating new measuring instruments were presented in the form of subsequent stages, which can be accepted as methodology procedures in the implementation and utilization of cost account with reference to both hospitalization and outpatient costs, pursuant to the regulation. Each stage consists of certain activities and provides essential information for calculating individual patient’s treatment costs, which is the objective of cost account implementation. The recipients of such information at particular implementation stages become both executives, implementation teams, medical and non-medical management staff, accountants, interviewers and program operators. However, the implementation as such and the application of cost account is not an objective in itself, since it offers many advantages for the units, improving their economic situation and their competitiveness at the market of medical services.},
 title={Ścieżka wdrożeniowa rachunku kosztów leczenia szpitalnego},
 type={artykuł},
}