engleski

APPLICATION OF STATISTICAL ANALYSIS ON DATA ON BUSINESS OPERATIONS OF SPECIAL HOSPITALS

Public needs funding is provided from the budget. The subject matter of this paper are business operations of health institutions, i.e. special hospitals. Health institutions are budget beneficiaries and are required to compile financial statements in accordance with financial reporting regulations in budget accounting. Institutions draft a financial plan that should be realistic, i.e. it should be aligned with the funding sources, i.e. the funds contracted with the Croatian Health Insurance Fund (HZZO), as well as the funds planned in the relevant budgets (state or local). The paper uses data on financial operations of special hospitals, published in reports on financial audit carried out by the State Audit Office for 2016, and relevant scientific literature. The assumption is that income sources are inadequate, and that hospital revenue is largely used for realization employee expenses. The aim of the paper is to investigate sources of funds, i.e. the type of income that special hospitals receive, and the types of expenditures realized outside the available income. Likewise, the aim of the paper isto explore the magnitude of financial results. Employee expenditures are realized from available resources, and the purpose of this paper is to determine the share of mentioned expenditures in overall expenditures, and to account for the share of other expenditures. The overall number of employees and expenses per employee were investigated. This is analysed at the level of each of the special hospitals (covered by the latest financial audit for 2016), and in total at the level of 15 special hospitals.

Auditing, Opinion, Health institution, Special hospital, Income, Expenditures

nije evidentirano