Vliv formy vlastnictví na finanční výkonnost nemocnice

Jankura, Adam

This thesis examines the influence of legal form of ownership of a hospital on its fi- nancial performance in the Czech republic. Applying the 2009 cross-sectional data on hospitals, several performance indicators were explored. We used both external and internal hospital characteristics determining financial performance, which we observed on the basis of accounting data. Through employed regression analysis, the relationship between the legal form of ownership and performance was not confirmed. On the other hand, the analysis found significant positive influence of private ownership, which is an essential condition of utilization of potencial positive effects of the corporate legal form of ownership. Better financial performance of the private hospitals and non-significant differences in the performance of public hospitals of both legal forms of ownership (semi- budgetory organization or corporation) confirm these conclusions. Moreover, according to our results, hospital profitability is determined by some demografic factors as well as by the size of hospitals. This thesis reveals that effort of the state to increase financial performance of public hospitals through the change of their legal form does not bring desired effects.

host :: přihlásit Digitální repozitář
		Hledej		Nový záznam		Nápověda		O repozitáři