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Financial Performance of Public Hospitals: A Cross-Sectional Study among Polish Providers

Author

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  • Katarzyna Dubas-Jakóbczyk

    (Health Economic and Social Security Department, Institute of Public Health, Faculty of Health Sciences, Jagiellonian University Medical College, 31-008 Krakow, Poland)

  • Ewa Kocot

    (Health Economic and Social Security Department, Institute of Public Health, Faculty of Health Sciences, Jagiellonian University Medical College, 31-008 Krakow, Poland)

  • Anna Kozieł

    (Senior Health Specialist, Health, Nutrition & Population, World Bank, The World Bank Office in Poland, 00-113 Warsaw, Poland)

Abstract

There is growing evidence of a positive association between health care providers’ financial standing and the quality of care. In Poland, the instable financial situation and growing debt of public hospitals has been a source of concern for more than two decades now. The objectives of this paper were to compare the financial performance of public hospitals in Poland, depending on the ownership and organizational form; and analyze whether there is an association between financial performance and the chosen variables. We conducted a cross sectional study covering the whole population of public hospitals operating in 2018. The total number of included units was 805. The hospitals’ financial outcomes were measured by several variables; Spearman’s rank correlation was calculated, and a multivariable logistic regression model was performed. In 2018, the majority of public hospitals in Poland (52%) generated a gross loss, while 40% hospitals had overdue liabilities. There were statistically significant differences between hospital groups, with university hospitals and those owned by counties (local hospitals) being in the most disadvantageous situation. Additionally, corporatized public hospitals performed worse than those functioning in the classic legal form of independent health care units. Urgent actions are needed to measure and monitor the potential impact of financial performance on the quality of care.

Suggested Citation

  • Katarzyna Dubas-Jakóbczyk & Ewa Kocot & Anna Kozieł, 2020. "Financial Performance of Public Hospitals: A Cross-Sectional Study among Polish Providers," IJERPH, MDPI, vol. 17(7), pages 1-14, March.
    • Handle: RePEc:gam:jijerp:v:17:y:2020:i:7:p:2188-:d:336931
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    References listed on IDEAS

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    1. Kiyotoshi Kou & Yi Dou & Ichiro Arai, 2024. "Analysis of the Forces Driving Public Hospitals’ Operating Costs Using LMDI Decomposition: The Case of Japan," Sustainability, MDPI, vol. 16(2), pages 1-15, January.
    2. Daria Smarżewska & Wioletta Sylwia Wereda & Joanna Anna Jończyk, 2022. "Assessment of the Health Care System in Poland and Other OECD Countries Using the Hellwig Method," IJERPH, MDPI, vol. 19(24), pages 1-16, December.
    3. Dubas-Jakóbczyk, Katarzyna & Domagała, Alicja & Zabdyr-Jamróz, Michał & Kowalska-Bobko, Iwona & Sowada, Christoph, 2023. "The 2021 plan for hospital care centralization in Poland – When politics overwhelms the policy process," Health Policy, Elsevier, vol. 129(C).
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