Hospodaření vybraných zdravotních pojišťoven

Abstract

My thesis discusses financial management of selected health insurance companies. The aim is to examine financial management of health insurance basic fund.

This thesis focuses on actual revenue and actual costs of health insurance basic fund in connection with following health insurance companies:

Zdravotní pojišťovna ministerstva vnitra ČR, Česká průmyslová zdravotní pojišťovna, Oborová zdravotní pojišťovna zaměstnanců bank, pojišťoven a stavebnictví.

The thesis discusses following hypothesis:

First hypothesis: actual raised insurance premium exceeds actual costs Second hypothesis: actual health care expenditure per one insured raise during given period of time

Chosen matter was solved by analyses of actual financial flows in years 2009 – 2013. Results were compiled into final balance proving difference between actual revenue and actual costs these health insurance companies.

Actual revenues and actual costs recalculated per one insured prove differences in financial management selected health care companies.

By enumerating states of debts with expired due period of insurance payer and their comparison with final balance were received hypothetical balances determining shift of actual revenue and cost flow the debt insurance premium would be levied.

Main finding reveals that in the whole time period actual revenues exceed actual cost only by Zdravotní pojišťovna ministerstva vnitra ČR. Also costs per one insured rise in given time period only by this insurance company. On basis of gained hypothetical balance we can see that it is necessary to strengthen revenues of health insurance companies by better insurance debts collection.

It is necessary to take measures to boost revenues, control grow of costs and interconnect registry of tax office, Czech Social Security Administration and health insurance companies.