Wykorzystanie analizy finansowej do oceny rentowności szpitali – wybrane problemy
The usage of financial analysis to evaluate the hospi- tals financial performance – selected problems

Summary/Abstract: The aim of this study was to examine if the financial performance of hospitals operating in the form of capital companies and independent public health care units is statistically significantly different. We analyzed 43 hospitals, of which 20 were public and the rest were limited companies. The financial performance of the hospitals was measured by the profitability ratios.The results revealed that mainly medium-sized hospitals had been transformed. We did not find statistically significant relationship between the size of the hospital and the time of its transformation. Improved financial performace was observed among hospitals functioning as limited companies.

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