Cost accounting as a tool for managing profitability in healthcare organizations

Cost accounting is an effective management tool that allows a company to measure profitability by collecting key information by recording and tracking the data necessary for the most efficient and profitable operation of the company. Managing costs to maintain profitability is a top priority in all industries, which means relying on data to make smart and informed decisions. Cost data is the basis for strategic decisions. Having the right information available is key for every decision-maker. The article examines the issues of cost accounting, as well as problems related to profitability management in healthcare organizations. The author considers the most common problems that make it difficult to effectively account for costs and analyze the directions of patient care in medical organizations.

The Impact of the Ownership Structure of the Company Managing an Airport on its Functioning

This article tackles the problem of the ownership structure of the enterprises managing airports. The process of privatization of certain airports that has recently been conducted in France provoked a discussion about the possible effects of this process. The critical report of the Court of Auditors (Cour des Comptes), published after the privatization of the airports in Toulouse, Nice and Lyon, as well as the strong opposition to the privatization of Group ADP (managing the airports in Paris), leads to the conclusion that it is necessary to verify if the legal measures adopted in European Union’s and national legal systems are efficient and adequate to ensure the proper functioning of airports after privatization.

Pomoc publiczna dla portów lotniczych na przykładzie portu lotniczego Gdynia-Kosakowo

STATE AID FOR AIRPORTS ON THE EXAMPLE OF GDYNIA-KOSAKOWO AIRPORTBy issuing its Judgment of 17 November 2017 in case T-263/15 the General Court Seventh Chamber Extracts in case Gmina Miasto Gdynia and Port Lotniczy Gdynia Kosakowo sp. z o.o. v European Commission, the Court has set aside the previous EC decision as of 26 Feb. 2015 in case 2015/1586, SA.35388 13/C ex 13/NN and ex 12/N — Poland — Establishment of an airport Gdynia-Kosakowo OJ 2015, L 250, p. 165. However this judgement does not constitute any ground to deliver any new state aid toward the company managing the airport, and such being considered as compatible with the internal market. The article presents the main up-to-date conditions of granting state aid and shows there are no perspectives for further public fi nancing of the planned transformation of the military airport into an airport of public use.