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The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912825" target="_blank" >RIV/62156489:43110/17:43912825 - isvavai.cz</a>

  • Result on the web

    <a href="http://ocs.ef.jcu.cz/index.php/inproforum/INP2017/paper/viewFile/951/613" target="_blank" >http://ocs.ef.jcu.cz/index.php/inproforum/INP2017/paper/viewFile/951/613</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Cash Flow Influenced by Key Factors of Debt Eliminated Hospitals in Slovakia

  • Original language description

    The article is focused on a sample of 25 Slovak hospitals that were debt eliminated in 2011. The main aim of the paper is to identify the key factors that affect the cash flow of monitored hospitals in Slovakia. The partial aim is to create a simplified cash flow through the indirect method for the years 2009-2015, which has been explored in time by the rate of increase. A panel regression analysis of individual cash flow items was also performed to identify key factors. The situation of hospitals in Slovakia in 2010 was so serious that despite the received return assistance in 2009, the government decided to relieve 25 Slovak hospitals in 2011. This was a non-repayable financial assistance of approximately EUR 350 million. Key operating factors have been identified as earning after taxes, change of reserve status, change of short-term payables, acquisition of long-term tangible and intangible fixed assets and to a minimum, changes of supplies and changes of liabilities.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2017

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Proceedings of the 11th International Scientific Conference INPROFORUM

  • ISBN

    978-80-7394-667-8

  • ISSN

    2336-6788

  • e-ISSN

    neuvedeno

  • Number of pages

    8

  • Pages from-to

    151-158

  • Publisher name

    Jihočeská univerzita v Českých Budějovicích

  • Place of publication

    České Budějovice

  • Event location

    České Budějovice

  • Event date

    Nov 9, 2017

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article