Cost budgeting in an internal diseases unit of a studied hospital
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 63
Abstract
The aim of this article is to present a procedure for budgeting and budgetary ac-counting on the basis of chosen months and to evaluate budget execution. The budgeting of costs has been examined on the example of an internal diseases unit of a selected hospital. The hospital, being an economic unit, carries out specific service activity, which is subject to budgeting like many other activities in order to achieve better economical results.
Authors and Affiliations
Ryszard Orliński
Keywords
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