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Autor: Jolanta Chluska 7
Strony: 7-20
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THE PROBLEMS OF COSTS ANALYSIS IN SPZOZ MANAGEMENT

Summary
The independent health care units are economic units using public resources in their activity. Consequently, it impose an obligation to manage rationally limited resources. One of the parameters of a financial analysis and an analysis of the management of spzoz are the costs of activity. While characterizing chosen aspects of costing. The article points out the problems of costs analysis of the units caused by various factors influencing the developing information on costs about the units.