Zhodnocení hospodaření vybraných fakultních nemocnic v ČR

Abstract

The aim of this diploma thesis was financial management evaluation of the selected university hospitals in the Czech Republic. It covers period 2013–2017. The selected university hospitals for the purposes of the diploma thesis meant the University Hospital Ostrava, St. Anne's University Hospital Brno and the Military University Hospital Prague. These university hospitals were selected on the basis of cluster analysis, namely Ward's method. The diploma thesis was divided into five chapters, the first chapter was the introduction, the fifth chapter was the conclusion with summarized findings. The second chapter of the diploma thesis was the theoretical part defining health, healthcare, healthcare system, system of financing healthcare and also healthcare service providers. The third and fourth chapter formed a practical part of the diploma thesis. The third chapter was focused on the analysis of financial management of selected university hospitals in the Czech Republic for the period of 2013-2017. Subsequently, in the chapter, selected university hospitals were characterized and selected items from the financial statements of these university hospitals were analysed, especially profit after tax, income and costs. The fourth chapter was focused on the evaluation of the financial management of selected university hospitals on the basis of established indicators. These were evaluation indicators that serve to evaluate the financial health of hospitals, identify potential reserves, and so on. The indicators include, in particular, current ratio, total indebtedness, return on assets, return on equity, total assets turnover ratio. In conclusion, recommendations for changes in the area of hospital financial management were set.