摘要：The aim of this article is focused on evaluation of the use of laws regulating cost accounting in health care institutions.The article presents the results of surveys conducted in 47 public health care institutions, owned by the Ministry of Health.The surveys were undertaken to provide information on the nature and scope of management accounting information systems in health care facilities.The studies were concerned with the use of specific regulations setting out the principles of cost accounting.Also the possibilities of generation of management information were evaluated.To this end, questions were formulated about the use of the existing cost accounting regulations and about the type and frequency of management plans and implementation reports preparation.In addition, the frequency of analysis was tested.
其他摘要：Celem artykułu była ocena wykorzystania regulacji prawnych dotyczących rachunku kosztów w zakładach opieki zdrowotnej. Zostały zaprezentowane wyniki badań ankietowych przeprowadzonych w 47 publicznych zakładach opieki zdrowotnej, dla których Ministerstwo
关键词：rachunek kosztów;regulacje prawne;zakłady opieki zdrowotnej;Cost accounting;legal regulations;Health care institutions
