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2019, vol. 14, br. 2, str. 389-403
Prilagođavanje diskriminatornih modela u malim i srednjim subjektima zdravstvene zaštite
University of Economics in Katowice, The Faculty of Finance and Insurance, Department of Accounting, Katowice, Poland

e-adresaaleksandra.szewieczek@ue.katowice.pl
Ključne reči: finansijska kriza; diskriminatorna naaliza; zdravstvo; menadžment; računovodstvo; MSP
Sažetak
Članak prikazuje upotrebu diskriminatorne analize u malim i srednjim bolnicama. Diskriminatorni modeli koriste se za procenu verovatnoće bankrota istraživanih bolnica. Finansijska kriza testira se s dva popularna modela, jednim stranim ("Altman Z''Score Model") i jednim domaćim-poljskim ("Mączyńska Model") modelom. Autori takođe konstruišu sopstveni model, prilagođen specifičnostima medicinske aktivnosti. Rezultati pokazuju da je autorski model mnogo pogodniji za male i srednje bolnice, jer je stopa predviđanja najveća. Može se ukazati na to da se u zdravstvu, posebno u malim i srednjim bolnicama, dešavaju različite pojave koje utiču na finansijske probleme ovih preduzeća. Uprkos tome, ova studija ukazuje da je predloženi model jedno od korisnih alata za njihovu ocenu, posebno u kombinaciji sa drugim finansijskim i nefinansijskim alatima. Konačno, dokazana je hipoteza da je moguće kreirati diskriminatorni model namenjen malim i srednjim bolnicama, čiji su rezultati tačniji od korišćenja različitih diskriminatornih modela neprilagođenih specifičnostima zdravstvenog sektora.
Reference
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/sjm14-22902
objavljen u SCIndeksu: 30.05.2020.
metod recenzije: dvostruko anoniman
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