Analysis of Operating Costs of the Diagnostic Imaging and Interventional Radiology Centre at John Paul II Upper Silesian Childrens Health Centre in Katowice

A properly organized accounting system providing relevant information on costs incurred by healthcare entities is an essential element that enables taking optimal decision regarding their functioning. This paper presents an accounting system as an informative system adapted to the specifics of a healthcare entity. The authors propose grouping costs in terms of resources to facilitate appropriate management and optimization of costs of a healthcare entity. The work is based on costs incurred in 2017 by the Diagnostic Imaging and Interventional Radiology Centre at John Paul II Upper Silesian Children's Health Centre in Katowice.