Hospital Profitability vs. Selected Healthcare System Indicators

Agnieszka Bem , Grzegorz Michalski


This research analyses the financial health condition of hospital operating in V4 countries. We have studied the relationship between ROA (return on assets) and selected healthcare system’s indicators. We have found that the financial situation of hospitals in V4 countries, measured with ROA, is strongly diversified and there is a statistically significant relationship between ROA and the level of public and OOP spending on health and the number of curative beds. We can conclude also, that hospitals don’t rely on nonpatient care activities.
Author Agnieszka Bem (MISaF / IZF / KFPiM)
Agnieszka Bem,,
- Katedra Finansów Publicznych i Międzynarodowych
, Grzegorz Michalski (EaE / IES / KZFP)
Grzegorz Michalski,,
- Katedra Zarządzania Finansami Przedsiębiorstwa
Publication size in sheets0.5
Book Gavurová Beáta , Šoltés Michal (eds.): Central European Conference in Finance and Economics (CEFE2015), 2015, Technical University of Košice, ISBN 9788055324678, 795 p.
Keywords in EnglishHospital, Financial Condition, Financial Analysis
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 15.0, 02-07-2019, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 02-07-2019, BookChapterMatConfByConferenceseries
Publication indicators WoS Citations = 19
Citation count*23 (2020-07-02)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.