Finanční analýza vybraných krajských nemocnic Moravskoslezského kraje

Abstract

The selected area of health care is the widely discussed topic not only in economic terms. This thesis deals with regional hospitals founded by the Moravian-Silesian Region. The aim of my thesis is to analyze the state of economy of two selected regional hospitals that operate in the Moravian-Silesian Region, Havířov Hospital and Polyclinic and Opava Silesian Hospital, with an emphasis on effective methods of solving problems that are to be found. Both hospitals are significantly involved in providing health care in the Moravian-Silesian Region and their work improves the quality of life of people who live, work and raise children in the Moravian-Silesian Region. The thesis is divided into three parts. After the introduction chapter, in the first theoretical part the aim is to analyse the main features of allowance organisations, with the emphases on the management and maintaining of these regional hospitals. The second part of the theoretical part is focused on the specifics of the financial analysis. In the fourth part, the practical part, the theoretical knowledge is applied to Havířov Hospital and Polyclinic and Opava Silesian Hospital. The anticipated findings will be loss-making main activities of the two selected hospitals. It is presumed that the difference between revenues and costs will be less effective if the hospital has a secondary activity. Furthermore, the expected output of the analysis of the two selected hospitals will be the verification of underfunding their main activities from the public funds.