The Issue of Indebtedness of Czech Hospitals
The Issue of Indebtedness of Czech Hospitals

Author(s): Tana Hajdikova, Lenka Komárková, Petr Pirožek
Subject(s): Economic policy, Evaluation research, Health and medicine and law
Published by: Masarykova univerzita nakladatelství
Keywords: hospitals; revenues; subsidies; indebtedness; personnel costs;
Summary/Abstract: The paper represents the current state of indebtedness of Czech hospitals independence on the selected financial indicators and parameters. It responds to the current challenges related to adjustments of the health care financing system which not only EU countries are facing. It also points to the problem of financial reporting and accounting processes of organizations providing health care. The research was based on analysis of secondary data, which were selected from annual reports and internal documents of hospitals in the year 2012.

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