Zhodnocení hospodaření vybraných nemocničních zařízení v Moravskoslezském kraji

Abstract

This diploma thesis focuses on the problematics of economic activities of selected hospitals, which form a personnel union in the Moravian-Silesian region. Semi-budgetary hospital in Frýdek-Místek and hospital in Třinec are the selected ones. The aim of the thesis is to evaluate economic activities of both hospitals during years 2011–2016 based on analysis and to formulate improvement propositions. The diploma thesis is divided into theoretical and practical part. Theoretical part defines health care and health care system and clarifies their funding system in the Czech Republic and also hospitals as parts of a health care system. The practical part analyzes economic activities of the selected hospitals of their main and complementary activities and provides information about financial health of hospitals. The financial analysis was performed using proportional indicators. Conclusion of my dissertation defines recommendations of improvements which could result in enhanced financial management of selected hospitals mentioned above.