Nemocnice zřízená Moravskoslezským krajem

Abstract

The present thesis aims at evaluation of the economic management of Silesian Hospital, Opava, a contributory organisation established by the Regional Authority of Moravian-Silesian Region, within the process of implementation of public administration rules and competencies. The economic success of the hospital is closely tied to its legal form. The Silesian Hospital annual reports of 2007-2009 show a line of concomitantly increasing costs and revenues. Wage costs in each of the successive years amounted to over 50 per cent of the total, the founder´s contribution being usually the highest and covering mostly non-investment operating subsidies and capital subsidies bound to specific investment projects. Despite ongoing changes in reimbursement notices, the hospital managed a surplus budget, except in 2008 with a record of loss attributable to estimated liabilities as expertly appraised in relation to the health insurance companies involved.