@misc{Bryła_Aleksandra_Podstawy_2008,
 author={Bryła, Aleksandra and Sołtys, Danuta},
 year={2008},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2008; Nr 36, s. 95-106},
 language={pol},
 abstract={To meet the economic challenges and provide low-cost high-quality services, health care entities need to develop stringent control over their operations. Essential tools for accomplishing this goal are these entities' cost accounting systems, which should promote cost efficiency and allow the health care institutions to maximize their resources. Traditional costing systems used by health care entities fail to meet these objectives. Thanks to combining ABC with standard costing, health care organizations can better plan and control costs of services they provide.},
 title={Podstawy modelu rachunku kosztów postulowanych w jednostkach opieki zdrowotnej},
 type={artykuł},
}