Net income analysis of the Czech faculty hospitals

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Net income analysis of the Czech faculty hospitals

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Net income analysis of the Czech faculty hospitals

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

33rd IBIMA Conference Proceedings

ISBN

9780999855126

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

7797-7801

Název nakladatele

INT BUSINESS INFORMATION MANAGEMENT ASSOC-IBIMA

Místo vydání

Norristown, USA

Místo konání akce

Granada

Datum konání akce

1. 1. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000510675603039