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Open AccessArticle

Financial Performance of Public Hospitals: A Cross-Sectional Study among Polish Providers

1
Health Economic and Social Security Department, Institute of Public Health, Faculty of Health Sciences, Jagiellonian University Medical College, 31-008 Krakow, Poland
2
Senior Health Specialist, Health, Nutrition & Population, World Bank, The World Bank Office in Poland, 00-113 Warsaw, Poland
*
Author to whom correspondence should be addressed.
Int. J. Environ. Res. Public Health 2020, 17(7), 2188; https://doi.org/10.3390/ijerph17072188 (registering DOI)
Received: 19 February 2020 / Revised: 23 March 2020 / Accepted: 24 March 2020 / Published: 25 March 2020
(This article belongs to the Section Health Economics)
There is growing evidence of a positive association between health care providers’ financial standing and the quality of care. In Poland, the instable financial situation and growing debt of public hospitals has been a source of concern for more than two decades now. The objectives of this paper were to compare the financial performance of public hospitals in Poland, depending on the ownership and organizational form; and analyze whether there is an association between financial performance and the chosen variables. We conducted a cross sectional study covering the whole population of public hospitals operating in 2018. The total number of included units was 805. The hospitals’ financial outcomes were measured by several variables; Spearman’s rank correlation was calculated, and a multivariable logistic regression model was performed. In 2018, the majority of public hospitals in Poland (52%) generated a gross loss, while 40% hospitals had overdue liabilities. There were statistically significant differences between hospital groups, with university hospitals and those owned by counties (local hospitals) being in the most disadvantageous situation. Additionally, corporatized public hospitals performed worse than those functioning in the classic legal form of independent health care units. Urgent actions are needed to measure and monitor the potential impact of financial performance on the quality of care. View Full-Text
Keywords: public hospitals; financial performance; liabilities; financial deficit public hospitals; financial performance; liabilities; financial deficit
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Dubas-Jakóbczyk, K.; Kocot, E.; Kozieł, A. Financial Performance of Public Hospitals: A Cross-Sectional Study among Polish Providers. Int. J. Environ. Res. Public Health 2020, 17, 2188.

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