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A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals

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  • Sikora-Alicka Joanna

    (University of Gdańsk, Faculty of Economics, Department of Microeconomics, Armii Krajowej 119/121, 81-824Sopot, Poland)

Abstract

Research background: The analysis of the genesis and the way of defining clinical hospitals allows us to conclude that the evaluation of their activities should consider many criteria, not only the treatment process in itself. Activities characteristic for a clinical hospital include, apart from the medical, also prophylaxis and preventative measures, preceded by the identification of health risks, soliciting research and creating new directions of medical research, as well as implementing new medical technologies and treatment methods (Article 3, paragraph 2, points 1–2, Journal of Laws of 2020, items 295, 567, 1493, 2112, i.e.) combined with the training of medical personnel. Which all makes those units unique among hospitals.

Suggested Citation

  • Sikora-Alicka Joanna, 2021. "A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals," Folia Oeconomica Stetinensia, Sciendo, vol. 21(2), pages 118-131, December.
    • Handle: RePEc:vrs:foeste:v:21:y:2021:i:2:p:118-131:n:4
    DOI: 10.2478/foli-2021-0019
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    References listed on IDEAS

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    1. Dean D Akinleye & Louise-Anne McNutt & Victoria Lazariu & Colleen C McLaughlin, 2019. "Correlation between hospital finances and quality and safety of patient care," PLOS ONE, Public Library of Science, vol. 14(8), pages 1-19, August.
    2. Eman A Hammad & Taissir Fardous & Ibrahim Abbadi, 2017. "Costs of hospital services in Jordan," International Journal of Health Planning and Management, Wiley Blackwell, vol. 32(4), pages 388-399, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    clinical hospital; cost analysis; cost structure; generic P&L statement;
    All these keywords.

    JEL classification:

    • C34 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Truncated and Censored Models; Switching Regression Models
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • I10 - Health, Education, and Welfare - - Health - - - General

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