Ανάλυση και αξιολόγηση μονάδων υγείας: η περίπτωση των νοσοκομείων «Υγεία» και «Σωτηρία»
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Keywords
Χρηματοοικονομική ανάλυση ; Αριθμοδείκτες ; Αριθμοδείκτες ρευστότητας ; Αριθμοδείκτες αποδοτικότητας ; Αριθμοδείκτες δραστηριότηταςAbstract
The purpose of this study is to analyze the situation of the health system in Greece and Greek hospitals after the financial crisis as well as to evaluate the financial situation of two hospitals, a private and a public one. After a theoretical presentation of the key financial ratios used in the analysis, the “Hygeia” and “Sotiria” hospitals' liquidity, profitability, activity and capital structure and solvency ratios were calculated for the three-year period 2015-2017. Based on the results of the analysis, it is concluded that Sotiria hospital has a stronger financial position, since it shows better liquidity, higher profitability, and better capital structure, while activity indicators appear larger for Ηygeia Hospital.