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2021, vol. 16, br. 1, str. 231-250
Finansijska situacija i izazovi za upravljanje MSP bolnicama - dokazi iz Poljske
University of Economics in Katowice, The College of Finance, Department of Accounting, Katowice, Poland

e-adresaaleksandra.szewieczek@ue.katowice.pl
Sažetak
Bolnica predstavlja specifičnu organizaciju koja deluje u turbulentnom okruženju i u velikoj meri se finansira iz javnih sredstava. Zdravstveni sektor je izložen stalnom političkom i socijalnom pritisku. To uzrokuje značajne probleme sa održavanjem njegove finansijske stabilnosti, što posebno pogađa bolnice u sektoru MSP. Cilj ovog rada je da ispita odnos između izabranih finansijskih pokazatelja i nekih fenomena okruženja koji utiču na finansijsku situaciju i buduću finansijsku stabilnost odabrane grupe bolnica iz grupe MSP. Rezultati će se takođe upoređivati sa situacijom u drugim subjektima MSP-a. Istraživanje se zasniva na deskriptivnoj analizi, deskriptivnoj statistici i korelacionoj analizi odabranih podataka. Rezultati ukazuju da se finansijska situacija bolnica, koje pripadaju grupi MSP, značajno razlikuje od ukupnog sektora MSP i ne utiče pozitivno za njihov budući razvoj. Trenutna finansijska situacija predstavlja posebne izazove za menadžere u balansiranju finansijskih tokova i osiguranju ekonomske održivosti. Istovremeno, ova situacija treba da podstakne donosioce odluka da osiguraju adekvatan nivo prihoda za ove pružaoce javnih usluga, kao i da se suoče sa drugim izazovima u vezi sa operativnim upravljanjem.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/sjm16-25276
primljen: 18.02.2020.
prihvaćen: 25.02.2021.
objavljen u SCIndeksu: 17.06.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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