@misc{Węgrzyn_Maria_Budżetowanie_2008,
 author={Węgrzyn, Maria and Wasilewski, Dariusz},
 year={2008},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Pras.ce Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2008; Nr 36, s. 57-72},
 language={pol},
 abstract={The main aim of this paper is an attempt to draw attention to the possibility as well as necessity of implementing a controlling system with one of its most effective instruments - budgeting, in the Polish health care units. ' The requirements of the market surroundings do not leave any doubts about the necessity to have proper control over the income and cost part of the health care system. The increasing quality of the managerial staff and growing computerization of health care units make it possible to implement new management methods. The article presents the process of deveIoping a budgeting system and the benefits that can be gained through it.},
 title={Budżetowanie jako jedno z narzędzi prowadzenia controllingu w placówce medycznej},
 type={artykuł},
}