Knowledge-based management is a very important process in the organisation because of, among others, the resources involved in this process. Knowledge, information, intellectual capital constitute the potential of every company, and also the entities in the health care sector. Ability and awareness of continuous gaining, skillful allocation and sharing of knowledge must become a priority for an entity aiming at self-development and smooth and efficient functioning in a particular market. The article presents selected theoretical contexts related to knowledge-based management process. According to the authors, these issues are universal and can be used in different areas of organisational activity, not excluding the activities of medical entities.

Key words: knowledge management, knowledge management system, knowledge audit.