Cost accounting system in the County Hospital of Warmia and MazuryVoivodeship – a case study

Recent technological innovations and the increasing complexity of medical proceduresin the situation of limited resources have emphasized the need for a cost-effectiveapproach to the care of patients admitted to health care institutions. This paper presentsthe results of correlation analysis between costs of treatment in four departments ofCounty Hospital and the number of patients and length of stay. Furthermore, the possibilityof potential use of the correlation analysis results in present hospital cost accountingsystems is discussed.