Hospodaření vybraného zdravotnického zařízení

Abstract

Diploma Thesis "Financial Management of the selected Health Facility” is focused on the analysis of hospital´s economy before and after the change of legal form. The aim of the thesis is to evaluate the financial and non-financial parameters of the selected Health Facility for the period 2004 to 2013, while it was transformed from Allowance organisation into the Public Limited Corporation in 2008. The theoretical section of the thesis describes and characterizes the Public Health Care in the Czech Republic, its subjects, funding, functions and structure of hospitals. More specifically it deals with the differences between Allowance organisations and Public Limited Corporations. The practical section focuses on the management of the selected hospital. For the economic analysis are used operationally-economic indicators, cost analysis, revenues and financial results and method of the financial ratio analysis. The suggested recommendations are based on the conclusions from the analysis and may result in a stabilization or improvement of the economic situation of the hospital.