The contracts of the Lublin Regional Health Board for 2002 in the hospitals of the Lublin region were evaluated. The evaluation criterion used was the expenditure (contract in zł) per 1 bed. From a payer's point of view, the S. Wyszyński Regional Hospital in Lublin is the most expensive unit while the hospital in Biala Podlaska--the least expensive one. The significant differences were observed comparing the financial costs per 1 bed in the examined departments. The most cost-consuming departments were found to be the surgical wards while the least cost-consuming ones--the pediatric wards. In all the departments analysed, the costs per 1 bed were highly differentiated.
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