Χρηματοοικονομική ανάλυση του κλάδου μονάδων υγείας
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Keywords
Οικονομικές κρίσεις ; Δαπάνες υγείας ; Αριθμοδείκτες ; Οικονομικές καταστάσεις ; Διοίκηση ολικής ποιότητας ; Υγεία ; Economic crisis ; Health expenditure ; Ratios ; Health ; Financial statements ; Total quality managementAbstract
Greece in recent years is experiencing one of the most long-term economic crises in its history. The signing of three Memorandums with its lenders, accompanied by specific measures in various fields, in order to improve the country’s fiscal policy. The health sector was one of them that went through major reforms.
This thesis deals with the financial analysis of health-related industries in the health sector in Greece during the period of the economic crisis. The period studied includes seven years from 2009 to 2015. The financial analysis will be provided for companies of the private health sector. The companies were selected based on the availability of financial data for this period. The firms are: IASO S.A., IATRIKO ATHINON S.A., HYGEIA S.A. and EUROMEDICA S.A. These companies are listed on the Athens Stock Exchange.
The financial analysis of companies was based mainly on the use of financial ratios. The findings can be generalized for the whole private health sector and are alarming. The business of private healthcare sector providers were significantly affected by the decline in the purchasing power of households and the increasing flow of patients to public health facilities, because of the economic crisis. Imposing clawbacks and rebates from E.O.P.Y.Y., from 2013 onwards, heavily burdened the financial results of private health units. Also, new tax measures imposed in the sector during the seven years, coupled with the instability of the Greek banking system, negatively impacted the private health sector in Greece.