Abstract

An organisation’s performance is determined by means of measures which, through their internal connections, constitute a system. Unfortunately, the measurement of achievements, including processes which create value streams, is frequently conducted fragmentarily, and not comprehensively. The objective of this article is to analyse the following: (1) changes made in Poland’s health care system in the recent years in the context of the manner in which medical processes are organised in health care institutions, (2) the necessity of eliminating functional organisational barriers, and (3) the need to develop a multi-dimensional organisational performance measurement system. Additionally, the coverage of operating costs requires the knowledge of the value of health care services, which results from relevant cost calculations. The article is based on the analysis of the domestic and international literature on the subject. It has been determined that the current methods of performance measurement used in health care institutions are insufficient, thus requiring reformulation and supplementation. Similarly, it is necessary to reduce barriers between medical departments in view of changes in stakeholders’ expectations, especially recipients of services in the areas of personalised or multidisciplinary medicine. This task is not easy, but it is feasible. There are great possibilities of applying solutions typical of business organisations in the area of cost calculation, although the specific character of health care institutions requires an individual approach in each particular case.

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