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Autor: Przemysław Mućko 119
Strony: 119-134
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MANAGEMENT COMMENTARY OF HOSPITALS OPERATING AS A "PUBLIC INDEPENDENT HEALTH CARE ORGANIZATION"

Summary

For the purposes of supervision public independent health care organizations their founding bodies are delivered with management commentary. Basically, the content of such report is not regulated by law, with the only exception of general guidelines of the Accounting Act. The article contains a proposition of the standard of management commentary of the public hospital, that should comprise eight elements:
1. Hospital activity description
2. Aims and strategy
3. Organization resources
4. Organization outcomes
5. Plans and prognosis
6. Risks
7. Key performance indicators.

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