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The goal of the article is to compare methods of financing ARs and ERs based on the data from the 1st half of 2013 and 1st half of 2014 from the K. Jonscher 3rd Municipal Hospital in Lodz. All the stays in the AR/ER in the 1st half of 2013 and the 1st half of 2014 were analysed. Based on the presented data, it can be clearly seen that the new method of financing AR/ER services proposed by the NFZ will beyond doubt have negative outcomes, and will certainly not improve the financial situation of hospitals

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Differences in Financing of Admission Rooms (ARs) and Hospital Emergency Rooms (ERs) Between the Years 2013 and 2014, Using an Example of a Lodz Municipal Hospital