A successful health care unit means meeting patients' expectations, taking advantage of the latest organizational and technological solutions and, at the same time, providing financial balance. To achieve such a success the units have to put stress on modern methods of management, taking into account the cost analysis, its structure, controlling and caring about income. It is surprising why it has been so difficult for the hospitals to implement changes in their organization or management in favorable conditions for innovations. Is there any opposition to the innovations, successfully implemented in other companies and enterprises, which makes it impossible to introduce them in Polish hospitals? Transposing organizational solutions from other fields of economy to medical units is the task not only for the scientists, but also for the managers of health care who are responsible for hospitals' existence and finding a common ground for cooperation with the representatives from the world of medicine. However, the latter must join and support the system of management as all its parts are equally important so, if one single element of the system, seemingly unimportant, is inefficient, the system collapses.