Efficiency Hospitals in the Czech Republic: the Difference Between the Methods Used
Efficiency Hospitals in the Czech Republic: the Difference Between the Methods Used

Author(s): Taťána Hajdíková, Kateřina Trubačová
Subject(s): Methodology and research technology, Health and medicine and law, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: hospitals; performance; financial health;
Summary/Abstract: In the Czech Republic and other countries, the effective use of funds from public sources in the health care sector is a long-term research topic. There is pressure to increase the efficiency of healthcare providers. The paper deals with the analysis of the methods used to determine the effectiveness of hospitals in the Czech Republic. Many tools of financial analysis are used to assess financial health. In particular, various ratios, but only those situations that relate to them. However, there are a number of methods dealing with a more comprehensive view of the overall effectiveness of the subject. The aim of the paper is to discuss and assess whether the detection of financial health by various methods will contribute to the improvement of the financial situation of Czech hospitals. For assessing the benefits, account is taken of the financial position of the investigated hospitals found in research and research by other authors. Contributions will be used by hospitals from the calculation of the Ohlson O-Score Index, the Financial Strength Index, the Polish Collective Index by A. Bem and H'index in 2013-2016. The output of the contribution is the H'index financial health information compared to other indexes.

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