The Influence of the Size of the Region on the Financial Situation of Hospitals
The Influence of the Size of the Region on the Financial Situation of Hospitals

Author(s): Taťána Hajdíková
Subject(s): Business Economy / Management, Health and medicine and law, Public Finances, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: public finance; hospitals; profitability; indebtedness; revenue;
Summary/Abstract: The presented paper will focus on selected financial indicators. When selecting indicators, their application for the non-profit sector, particularly hospitals, will be taken into account. The study of literature suggests that there are opinions about the use of specific indicators in the healthcare system. In recent years, many European countries have undergone reforms in the management of the healthcare market to improve the quality of hospital services. Some of the taken measures resulted in the closure of hospitals, which were characterized by worse financial performance, particularly in rural areas. The literature also suggests that hospitals located in rural areas are more economically sensitive, especially to economies of scale. The aim of the research is to determine whether there are differences in the results of selected indicators of hospitals located in different areas. The assumption is that hospitals located in areas with smaller population are characterized by lower profitability, higher debt and by overall lower financial situation. In the paper data from public sources and from annual reports of hospitals for the year 2013 will be used. Hospitals will be chosen according to the division of the Institute of Health Information and Statistics of the Czech Republic.

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