Hospital Management Support through the Use of Management Accounting

The aim of the study is to present the range of management accounting tools used by hospital authorities in the management decision-making process. Moreover, the study also focuses on determining the particular problems aided by the use of management accounting. The subject of this study encompasses three hospitals in Lublin Voivodeship, while the research body revolves around the use of management accounting tools. A questionnaire containing 15 complex research questions has been conducted, followed by an individual in-depth interview with the hospital administrators. An electronic database, local library files, reference list of the published articles and numerous books have been consulted during the preparation of the questionnaire. The author argues that the use of the management accounting tools helps assess the efficiency of fulfillment of the objectives and assessing the analysis of sources and processes of value creation. As a result of the conducted study it has been shown that the role of management accounting use in medical facilities is of great importance. Furthermore, the analysis results are employed in the organization's continual development, as it provides information for all organizational units. Accordingly, this information is used in estimating service costs, creating budgets and variance analysis. To a lesser extent, the analysis results lead to a comprehensive performance measurement and increasing employee motivation.