title: [Cost estimation as a form of analysis of the rationality of managing the resources of occupational health services].
abstract: The cost account to be applied as a method of improving the financial economy of occupational health services is one of the proposals within the social services reform. The considerations should refer to the account of both total and unit costs. There fore the cost account should involve a comparison of total costs of activities with the productivity of occupational health service facilities, which is largely hampered due to deficiencies in the present knowledge on methods and empirical studies. A significant issue is the precise determination of effects whose measures applied in hitherto performed studies were burdened with the element of conventionality and discretionality. A significant obstacle is the correct classification of detailed cost items pursuant to their original places. In the authors' opinion, solution of those problems may contribute to the development of methods for the unit cost account which is essential in the proposed future variants of financial means allocation within the health care services.
authors.affiliation: Samodzielnej Pracowni Ekonomiki Zdrowia, Instytutu Medycyny Pracy w Lodzi.
authors.forename: I
authors.initials: I
authors.lastname: Rydlewska
authors.forename: M
authors.initials: M
authors.lastname: Bryła
mesh_terms: D003365:Costs and Cost Analysis; D005102:Health Expenditures; D006295:Health Resources / Q000191:economics*; D009786:Occupational Health Services / Q000191:economics* / Q000458:organization & administration; D011044:Poland
vernacular_title: Rachunek kosztów jako forma analizy racjonalności gospodarowania zasobami przemysłowej słuzby zdrowia.