Do Polish Hospitals Perform Well? Selected Aspects of Financial Performance

Abstract

Health sector plays an important role in the economic development of each country. Unfortunately, for many years, the health care sector in Poland has been struggling with financial and organizational problems. That is why, the main aim of the paper is to present and assess the financial condition of public hospitals in Poland in years 2007–2015. A chosen set of financial indicators connected with financial liquidity and indebtedness have been taken into the analysis. During the study there was made an attempt to verify whether the results achieved by individual hospitals varied significantly over time and whether these differences resulted from the founding body. The results of the study showed significant differences in the financial performance of selected hospitals and confirmed their difficult financial situation. What is more, the founding body has contributed to that situation. Those results will be of great help in the process of evaluating the quality of financial management of Polish hospitals.