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@inproceedings{1203450,
author = {Hajdíková, Táňa and Komárková, Lenka and Pirožek, Petr},
address = {Brno},
booktitle = {European Financial Systems 2014.Proceedings of the 11th International Scientific Conference},
editor = {O. Deev, V. Kajurová, J. Krajíček},
keywords = {hospitals; revenues; subsidies; indebtedness; personnel costs},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Brno},
isbn = {978-80-210-7153-7},
pages = {230-235},
publisher = {Masarykova Univerzita},
title = {The Issue of Indebtedness of Czech Hospitals},
year = {2014}
}
TY - JOUR
ID - 1203450
AU - Hajdíková, Táňa - Komárková, Lenka - Pirožek, Petr
PY - 2014
TI - The Issue of Indebtedness of Czech Hospitals
PB - Masarykova Univerzita
CY - Brno
SN - 9788021071537
KW - hospitals
KW - revenues
KW - subsidies
KW - indebtedness
KW - personnel costs
N2 - The paper represents the current state of indebtedness of Czech hospitals in dependence on the selected financial indicators and parameters. It responds to the current challenges related to adjustments of the health care financing system which not only EU countries are facing. It also points to the problem of financial reporting and accounting processes of organizations providing health care. The research was based on analysis of secondary data, which were selected from annual reports and internal documents of hospitals in the year 2012. In the research the following financial indicators were used - revenues, subsidies, personnel costs, depreciation, liabilities. The legal form of the hospital is also taken in account. Statistical analysis of dependencies was performed on the obtained data. The period of 2012 was chosen because it is the last known year for which hospitals submitted their annual reports. The presented research provides objective evidence of indebtedness of hospitals in the area of the Czech Republic and discusses the currently performed estimate that says a third of hospitals are facing the danger of extinction due to their high indebtedness. The achieved results of the research indicate the current state of indebtedness of hospitals in terms of cost structure (depreciation, personnel costs) and their relation to achieved revenues, net of subsidies received.
ER -
HAJDÍKOVÁ, Táňa, Lenka KOMÁRKOVÁ a Petr PIROŽEK. The Issue of Indebtedness of Czech Hospitals. Online. In O. Deev, V. Kajurová, J. Krajíček. \textit{European Financial Systems 2014.Proceedings of the 11th International Scientific Conference}. Brno: Masarykova Univerzita, 2014, s.~230-235. ISBN~978-80-210-7153-7.
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