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Rentowność szpitali samorządowych w Polsce

100%
Prędkiewicz K., Prędkiewicz P., Węgrzyn M.
Nauki o Finansach
|
2014
|
issue 3(20)
28-43
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%.
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