Χρηματοοικονομική αξιολόγηση πολυϊατρείου ασφαλιστικού φορέα: η περίπτωση του πολυϊατρείου του ΤΑΥΤΕΚΩ-ΟΑΠ-ΔΕΗ
Financial evaluation of polyclinics of insurance agency: the case of polyclinics of TAYTEKO-OAP-DEH
SubjectFinancial analysis ; Ιατρική περίθαλψη ; Health services ; Υπηρεσίες υγείας -- Διοίκηση και οργάνωση ; Υγεία -- Χρηματοοικονομική ανάλυση ; Οικονομικά της υγείας ; Medical care -- Finance
The Polyclinic of Insurance Agency offers outpatient health care as well as primary care. The difficult economic conditions prevailing in our country’s finances and the insurance agencies poses questions of financial viability, and require the evaluation of their benefits and investments. The object of this study is the financial evaluation of investments concerning the operation of the Polyclinic of Insurance Agency. It examines the necessity for investment by the concerned insurance agency according to the objectives set by the regulations of the healthcare industry, the resources, the legal framework for insurance agency investments, investment requirements of buildings being used in the health sector, building requirements for use as a Polyclinic and the necessary technical and technological infrastructure of clinics housed within. Parameters of investment evaluation are also being investigated, which are provided by the literature and European assessment bodies. The present study examines alternative operational scenarios, ranks and selects using N.P.V. and R.C.B. evaluation criteria, the most beneficial for the insurance agency TAYTEKO-OAP-DEH- operation of the concerned Polyclinic, “with and without investment”, over a time period of thirty years and a discount rate of 5%. The three mutually exclusive scenarios are: firstly, the currently operating form (a rented building), secondly, a privately-owned building and thirdly, the complete discontinuation of its operation. The survey, based on the variable values which were collected and those reached for the Polyclinic, concludes that neither of the studied scenarios covers from its incomes the operational expenditures. From the comparison of the three alternative scenarios, it appears that the more beneficial scenario is that of the Polyclinic in a rented building, followed by the privately-owned building, and lastly, that of its discontinuation. In the sensitivity analysis for the cost variables of medical procedures and salaries for the three scenarios and use of respective potential examples, it is noted that a reduction in salary or an increase in prices of medical procedures leads to acceptable scenarios for the operation of the Polyclinic in a rented and privately-owned building, while it’s discontinuation is negatively affected and is not acceptable.