The article attempts to identify the role of regulatory accounting in the formulation of prices of universal services. Universal service has been defined in the study as a specific sort of public service which cannot be provided effectively on the free market and which at the same time should be available in a coherent, continuous and non-discriminatory way to all citizens. The provision of universal services is subject to regulation by public authorities. One of the regulated areas is the method of price-setting. The analysis of the legal acts regulating regulatory accounting for universal services, as well as good practices used by providers it can be concluded that prices should be formed on the basis of cost information generated by the provider in a specific accounting system subject to regulations. This system is called regulatory accounting. The author defined two general rules on how to build the regulatory accounting system, and specifically the costing system, to make it useful for pricing of universal services. These include: the principle of causality and the principle of economic efficiency.
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The article presents the way of organizing care of patients with cataract, including process and organizational as well as economic and financial aspects, and the assessment of the effectiveness and cost-efficiency of such an organization. A model approach to the problem is presented, illustrated with the case analysis of a large provider performing cataract procedures.
PL
Artykuł przedstawia sposób organizacji opieki nad pacjentem z zaćmą z uwzględnieniem aspektów procesowo-organizacyjnych i ekonomiczno- -finansowych, a także oceny skuteczności oraz efektywności kosztowej takiej organizacji. Przedstawiono modelowe podejście do problemu, ilustrując je analizą przypadku dużego świadczeniodawcy realizującego zabiegi zaćmy.
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