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Finance of independent local government public healthcare units after implementation of Medical Activity Act (Finanse samodzielnych samorzadowych publicznych zakladów opieki zdrowotnej po wejœciu w ¿ycie ustawy o dzialalnosci leczniczej)

Author

Listed:
  • Wladyslaw Grzeskiewicz

    (Collegium Mazovia Innowacyjna Szkola Wyzsza w Siedlcach)

Abstract

The paper aims at presenting chosen financial management problems of independent local government public healthcare units in Poland after the implementation of the Medical Activity Act. Despite an improvement in financial results in the relevant period, the number of units ending the year with a loss cannot be treated as only incidental since the volume is still worryingly too high. A notable consequence of that situation is continuously negative financial result and high level of receivables and liabilities deriving from the sale of health services. The author makes an analysis of financial situation of the units, their property, capital structure, income and costs of generating it. The paper stresses high level of receivables and liabilities, highlighting their impact on units’ financial results.

Suggested Citation

  • Wladyslaw Grzeskiewicz, 2015. "Finance of independent local government public healthcare units after implementation of Medical Activity Act (Finanse samodzielnych samorzadowych publicznych zakladów opieki zdrowotnej po wejœciu w ¿y," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 13(53), pages 129-149.
    • Handle: RePEc:sgm:pzwzuw:v:13:i:53:y:2015:p:129-149
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    File URL: http://pz.wz.uw.edu.pl/sites/default/files/artykuly/pz_2015_2-2_grzeskiewicz.pdf
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    File URL: http://pz.wz.uw.edu.pl/en
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    More about this item

    Keywords

    fixed and current assets; equity; financial result; income and loss account; receivables and liabilities for health services;
    All these keywords.

    JEL classification:

    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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