Finanse samodzielnych samorządowych publicznych zakładów opieki zdrowotnej po wejściu w życie ustawy o działalności leczniczej

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.

Keywords

• fixed and current assets
• equity
• financial result
• income and loss account
• receivables and liabilities for health services