- Tytuł:
-
Specyfika polityki rachunkowości samodzielnych publicznych zakładów opieki zdrowotnej
Specificity of the Politics of the Accounting of Self-Contained Public Healthcare Centres - Autorzy:
- Wawrowski, Rafał
- Powiązania:
- https://bibliotekanauki.pl/articles/590509.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Opieka zdrowotna
Polityka rachunkowości
Rachunkowość
Zakłady opieki zdrowotnej (ZOZ)
Accounting
Accounting policy
Health care
Health care institution - Opis:
- In Poland entities not being entrepreneurs are among healing entities determined with name of self-contained public healthcare centres (SPZOZ). In the article the special regulations included in the act on healing activity were presented referring to the SPZOZ financial management and influencing the accounting of such subjects. Additionally an influence of, so outside, as well as internal factors which they are exerting was stressed he influences the politics of SPZOZ accounting and are creating the specificity of solutions applied by such entities. Simultaneously they paid attention to meaning of the SPZOZ financial result to further functioning and the need of taking concrete actions by the entity creating in case of the loss.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 393-403
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł