Hospodaření vybraných fakultních nemocnic v České republice

Abstract

The goal of the thesis is to evaluate the economy of the university hospitals established by the Ministry of Health of the Czech Republic for the period 2009 - 2012 based on the comparison of selected performance indicators, identifying the main issues in the area of their operations and proposing measures for improvement. At theoretical level the thesis focuses on the state hospital organization and principles. At practical level the economy of the university hospitals is evaluated. The theoretical part of the thesis deals with the organization and economic principles of university hospitals. There is specified efficiency evaluation in the health care, not only in economic terms but also in terms of quality and availability of the health care. There are described the methods used in financial analysis, financial ratios method, the system of summary measures, and also data envelopment analysis method and point method. The practical part of the thesis provides a basic description of the university hospitals at first. There are calculated and evaluated the ratios of profitability, liquidity, debt and activity using methods of financial analysis. Selected bankruptcy and credibility models provide detail view on the financial health of hospitals. This analysis is extended with the assessment of non-financial performance data using data envelopment analysis. Each resulting value of financial ratios, summary measures and the resulting values of the data envelopment analysis are evaluated and compared using point and semaphore methods. Based on results there are suggested steps that could improve the economy of university hospitals. In conclusion the thesis provides a comprehensive assessment of the university hospitals economy, including the possibility of improvements of their underlying problem areas.