ACCOUNTING FOR MEDICAL ENTITIES AND...

Discover the key aspects of accounting in the management of medical entities in Poland. This publication is an invaluable source of knowledge for managers, accountants, and students who want to understand the specifics of finance in the healthcare sector. Learn how the right financial and non-financial information can support strategic decision-making and optimize the functioning of hospitals and other medical facilities.

• The importance of financial information in the management of a medical entity
• The principles of building an accounting system in medical entities
• Information on assets and liabilities and their use in management
• The information potential of financial statements of medical entities
• The directions of using cost information in the planning and control process
• Building a motivation system based on cost information
• Examples from the practice of the functioning of medical entities

The authors, Małgorzata Cygańska and Magdalena Kludacz-Alessandri, present a comprehensive approach to accounting in medical entities, taking into account the specifics of the activity, the principles of financial management, and the information needs of management and external recipients. The book discusses the possibilities of using accounting in the management of medical entities in Poland. In this area, properly categorized and correctly used financial and non-financial information plays a key role. The publication presents issues related to the design and functioning of the accounting information system for medical entities, in particular hospitals. It takes into account the specifics of the conducted activity, the principles of financial management, and the information needs of management and external recipients.

This publication is especially recommended for managers of medical entities, accountants, as well as postgraduate students in the field of management of healthcare units and students of economics in the fields of finance and accounting and management. The described issues are illustrated with examples from the practice of the functioning of specific medical entities, which makes it an extremely practical tool in everyday work.

The book discusses, among others, the importance of financial information in the management of a medical entity, the principles of building an accounting system of a medical entity, including the company chart of accounts, information on assets and liabilities and areas of their use in the management of a medical entity, the information potential of the financial statements of medical entities, the directions of using cost information in the process of planning and control, and the construction of a motivation system.

Wolters Kluwer is a renowned publishing house specializing in publications in the fields of law, business, and finance. Their publications are characterized by high substantive quality and a practical approach, which makes them indispensable tools for professionals and students.