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The Issue of Indebtedness of Czech Hospitals

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00073983" target="_blank" >RIV/00216224:14560/14:00073983 - isvavai.cz</a>

  • Alternative codes found

    RIV/61384399:31160/14:00045503

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Issue of Indebtedness of Czech Hospitals

  • Original language description

    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.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GAP403%2F12%2F1557" target="_blank" >GAP403/12/1557: Developing Methods for Identifying and Evaluating Factors That Critically Affect Corporate Performance.</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2014

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    European Financial Systems 2014.Proceedings of the 11th International Scientific Conference

  • ISBN

    9788021071537

  • ISSN

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    230-235

  • Publisher name

    Masarykova Univerzita

  • Place of publication

    Brno

  • Event location

    Lednice

  • Event date

    Jun 12, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000350701500030