Analýza finančního řízení společnosti a její specifika

Abstract

This thesis focuses on the analysis of financial management of the Laboratory of Clinical Biochemistry and Hematology of the share-holding company MEPHACENTRUM, which runs a private policlinic in Ostrava-Poruba. In the analysis, specific features of its operation influencing its revenues and costs are being described in details. With the help of this analysis it was found that the Laboratory of Clinical Biochemistry and Hematology showed a profit in the years 2005-2009, in which the analysis was performed, although its costs were increased by various external influences and its revenues were strongly limited by contractual regulations enforced by health insurance companies.