PL EN


2014 | 3(20) | 28-43
Article title

Rentowność szpitali samorządowych w Polsce

Content
Title variants
EN
Public hospitals profitability in Poland
Languages of publication
PL
Abstracts
EN
The purpose of this paper is to evaluate public hospitals profitability in Poland. The research was carried out on the basis of 67 financial statements and covers the period of time from 2009 to 2011. It has been hypothesized that the profitability of hospitals is systematically deteriorating due to cost pressure and the lack of a significant increase in revenues. In 2009, more than half of hospitals had a net profit and operating profit, while in 2011 only one-third. The average ROA, ROE and EBIT margin and ROS in each year were negative in the research sample. An exception was the average EBITDA margin. However, in hospitals which had an operating profit, ROS and EBIT margin was rather low and achieved approximately a value of 2%.
Year
Issue
Pages
28-43
Physical description
Contributors
References
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Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-c88f09c5-10a7-4db6-b7ef-2ec896a45a28
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