Archive

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Med. Pr. 2000;51(4)

Analysis of costs involved in the implementation of activities carried out by regional occupational health centres"

Analiza kosztów zadań wojewódzkich ośrodków medycyny pracy

I. Rydlewska-Liszkowska, B. Jugo

Abstract

In this paper the authors continue considering the financial economy in the selected Regional Occupational Health Centres (ROHC). The paper contains an analysis of costs involved in the implementation of the ROHC activities, which constitute one of the components of the financial economy of health care institutions. Due to analyses carried out thus far it was possible to infer conclusions regarding the level and structure of the ROHC financing. The cost analysis supplements the considerations on the financial sources, and illustrates at the same time how the financial means have been used by these facilities. The ROHC expenditures were analysed in two dimensions: in the kind dimension and the subject-object dimension. Single costs were also the subject of the analysis. The comparison of the results obtained allowed for formulating conclusions on the financial economy of the selected ROHC. However, these conclusions cannot be generalised in terms of all facilities as the relationship between the structure and level of the costs, and the structure and level of financing was not common. The relationship between the highest share of salaries in the ROHC expenditures and a high level of financial support provided by regional Governors in 1998 was most frequently observed. A number of considerable limitations in the analysis performed were discussed in the final section of the paper.