Selected tools of management accounting in corporate governance of public hospitals in Poland

Magdalena Anna Kludacz-Alessandri , Małgorzata Macuda , Wioleta Baran


The principles of good corporate governance of hospitals include actions for improving their efficiency and promoting the appropriate use of the selected tools of management accounting. All hospitals under control of one funding body should have properly designed system of management accounting providing them comparative information for the assessment and improvement of performance in all areas of their activity. Information from this system should also support decision-making of funding body. The aim of this article is to present selected management accounting techniques, which used together, can be an effective tool for improving the economic efficiency of hospitals. The article analyses the results of the primary and secondary research concerned three management accounting tools: cost accounting, budgeting and benchmarking. The research on cost accounting presents the results of several surveys conducted in the public Polish hospitals in 2008, 2010 and 2013. The results were verified by interviews conducted in entities which had already introduced control management techniques. The assessment of cost budgeting solutions in Polish hospitals was based on the results of surveys conducted in 2013. The benefits of benchmarking have been identified on the basis of literature analysis and the results of survey conducted in Poland.
Author Magdalena Anna Kludacz-Alessandri (CESS)
Magdalena Anna Kludacz-Alessandri,,
- College of Economics and Social Sciences
, Małgorzata Macuda
Małgorzata Macuda,,
, Wioleta Baran
Wioleta Baran,,
Publication size in sheets0.5
Book Löster Tomáš, Pavelka Tomas (eds.): The 10th International Days of Statistics and Economics. Conference Proceedings, 2016, Praga, Czechy, Libuše Macáková, MELANDRIUM, ISBN 978-80-87990-10-0, 2116 p.
Keywords in Polishrachunkowosć zarządcza, rachunek kosztów. budżetowanie
Keywords in Englishmanagement accounting, cost accounting, budgeting, benchmarking, hospitals
Abstract in Polishxxx
URL w języku polskim i angielskim
Languageen angielski
5-fragment+.pdf 576.08 KB
Score (nominal)15
ScoreMinisterial score = 15.0, 05-09-2019, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 05-09-2019, BookChapterMatConfByConferenceseries
Publication indicators WoS Citations = 1
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