Zhodnocení finanční situace zdravotnického zařízení
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor's thesis entitled "Evaluation of the Financial Situation of a Healthcare Facility" is prepared with the aim of assessing the financial situation of the specific healthcare facility using selected methods of financial analysis. The financial analysis is conducted for the period of 2017-2021, using chosen absolute, ratio, and differential indicators. The return on equity is analyzed using the Du Pont decomposition. Two creditworthiness and two bankruptcy models have been applied. Finally, the healthcare facility is compared to two other hospitals using the spider analysis method. The results are evaluated, and recommendations are proposed based on the obtained data. After conducting the financial analysis, it was found that the healthcare facility is financially healthy. The company has quickly and efficiently adapted to the challenging circumstances of the pandemic crisis.
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financial analysis, balance sheet, income statement, vertical analysis, horizontal analysis, profitability analysis, aktivity analysis, solvency analysis, bankrupcy models, creditworthiness models, spider analysis