Management control system in selected public health care entities
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82
Abstract
Management control should assist the management of public finance sector entities in achieving goals and tasks in accordance with the law and in an efficient, cost-effective and timely way. The main objective of the study is the review of the management control model in selected public health care entities. The article presents an analysis and assessment of the management control systems used in two public hospitals. It also offers conclusions about the usefulness of the system and identifies the factors that may affect the adoption of particular organizational solutions. The methods used in this study are: comparative and descriptive analysis, induction and synthesis.
Authors and Affiliations
Aleksandra Szewieczek
Stosowanie narzędzi polityki rachunkowości w polskich szpitalach
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