Net income analysis of the Czech faculty hospitals

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00111221" target="_blank" >RIV/00216224:14560/19:00111221 - isvavai.cz</a>
Result on the web
<a href="https://apps.webofknowledge.com/full_record.do?product=UA&search_mode=GeneralSearch&qid=3&SID=D2mmdYJqiGbDB4g8y4A&page=1&doc=4" target="_blank" >https://apps.webofknowledge.com/full_record.do?product=UA&search_mode=GeneralSearch&qid=3&SID=D2mmdYJqiGbDB4g8y4A&page=1&doc=4</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Net income analysis of the Czech faculty hospitals
Original language description
This paper deals with the net income analysis in the area of the state-funded institutions, specifically faculty hospitals founded by the Czech ministries. Its main aim is to describe the total net income and to analyse trends in development of net income data in medium-time period. The paper loosely follows-up our previous research that mapped the situation in financial reporting of the Czech state-funded institutions and its relevance in relation to financial management requirements. In this paper we concentrate on the net income as a complex financial indicator of economic management. We also briefly discuss possible factors that could influence the net income development. As main sources of data the Ministry of Finance of the Czech Republic databases, relating legal regulations and scientific papers were used. Obtained data suggest that the net income values show a significant variation not only within the examined sample of hospitals but also within time periods though all hospitals render similar range of services and operate under the identical legal conditions. This fact of course should be a subject of further analyses of revenues and expenses.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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