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THE PRODUCTION IN THE PROCESS OF MEDICAL SERVICES TAKING THE HOSPITALS SUBORDINATED TO THE SELF-GOVERNMENT OF THE LOWER-SILESIAN PROVINCE AS EXAMPLES (ANALYSIS OF ENQUIRY RESULTS)

Summary
The inquiry searches were to define the level and dynamics of happening production in the process of medical services in the hospitals subordinated to the Selfgovernment of the Lower-Silesian Province in the years 2006-2008 in the frame of the balance law. The production in the process in hospitals means unfinished treatment of the patients in the case when the expenses were spent in a given calendar year and there is a lack of takings (acknowledgement) of the National Health Fund (NFZ) in the same year. The phenomenon of "production in the process" in hospitals occurs on the turn of the old and new year, when accounts of takings and costs of a given period are made.
The balance law gives the management of the unit the freedom of creating an account policy. The main manager of the unit confirms a method of a record and assembling of the costs in order to correct calculation and fixing of the price of the particular medical procedures.
The obligatory principles of account based on the contract between the purser (NFZ) and the service-givers (hospitals), are the base to appear a phenomenon of "production in the process" of medical services.