Indeks Zdrowia Finansowego jako termometr w podmiotach leczniczych
Financial Health Index as a Thermometer for the Public Health Care

Summary/Abstract: Purpose – Evaluation measurement of liquidity, solvency and financial flexibility as the most important factor of financial management of independent public health care – for example 26 subordinate units of local government of Lower Silesia for 2013–2015. Desing/methodology – Empirical studies were carried out on the basis of measure Financial Health Index (FHI) developed by John T. Zietlow. The calculation of the index (φ) consists of measuring the key elements of the financial model of sustainable development and are divided into: general, immediate, short-term and medium-term. Finding – The calculated result of 26 index (φ) will allow a comparative analysis of the various health care entities. Originality/value – Themes Financial Health Index in the management of entities healing has not previously been the subject of empirical research.

• Details
• Contents