Analýza hospodárenia zdravotných poisťovní v Slovenskej republike a ich porovnanie

Abstract

This work focuses on the management of Health Insurance Companies in the Slovak Republic between 2019 and 2023. The first part of the work provides an overview of the legislative frameworks and the methodology of accounting, which regulate the functioning of Health Insurance Companies. The second part of the work is focused on the characteristics of three Health Insurance Companies, focusing on the number of insured, the distribution of the insurance tribe and provided benefits. The third part of the work focuses on evaluating the management of Health Insurance Companies through financial analysis and selected economic indicators. Comparative analysis compares the impact of economic on the financial stability of individual Insurance Companies. The results of the analysis show that there are differences in economic efficiency among Insurance Companies. The best results are achieved by the Insurance Company C, which is characterized by stable growth of the number of insured and effective use of funds within 2019-2023.