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1 2023

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Profitability of medical entities in Poland following ownership transformations

Kowalik Joanna

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2023

z. 172

355--366

Purpose: The paper aimed to analyze the profitability of the ten selected healthcare units in Poland before and after ownership transformation. Source data used for calculations came from the financial statements of the examined healthcare units. Design/methodology/approach: The paper focuses on ratio analysis, i.e., profitability, which facilitates the evaluation of the studied hospitals in two periods, 'before transformation' and 'after transformation'. A method of scientific cognition was used (1): an analysis of the subject literature, a method of obtaining empirical data (2): an analysis of the content of internal documentation of the analyzed healthcare entities (hospitals), and a method of analysis of the obtained empirical material (3): indicator analysis. Undertaken research contributed to the formulation of the research objective: Is there an improvement in the profitability of medical entities (hospitals) in Poland following ownership transformation? Referring to the presented research problem, the author formulated the following hypothesis: There is an improvement in the profitability of the examined healthcare entities in Poland. Findings: The study's results allow the author to verify the research hypothesis. The spatial scope of the analysis refers to the territory of Poland with a focus on three selected provinces: Lesser Poland (małopolskie), Kuyavia-Pomerania (kujawsko-pomorskie), and Lubusz (lubuskie). The time scope of the study covers three years before the transformation of a given 'SP ZOZ' (Independent Public Healthcare Institution) into a commercial law company and three years after the transformation. The subject scope of the evaluation includes: hospitals subordinate to local government units (LGUs) transformed into commercial law companies. The subject scope of the evaluation is the profitability of hospitals. Research limitations/implications: The results obtained are of great practical importance for managers, shareholders and other stakeholders in the health care sector. Nevertheless, the proposed considerations certainly do not exhaust all possible solutions and may be the subject of further research and scientific discussions. In the future, the author plans to expand the research results with the criterion of social effectiveness (quality of services provided and patient satisfaction with the services of medical entities). Practical implications: The results of the work can become an incentive for executives, managers and investors, as they indicate an improvement in the profitability of hospitals. Social implications: The implementation of the research results will contribute to increasing public awareness of the functioning of hospitals. Originality/value: The number of studies on the financial performance of medical entities is insufficient. All the more, the research results presenting the evaluation of the financial situation of the transformed entities are extremely valuable. The results from the conducted research indicate an improvement in the profitability of the examined medical entities (hospitals). In connection with this fact, legal changes resulting from normative acts (reforms in the healthcare sector) were also justified. The choice of topic results from the personal interests of the author.