Abstract:

This paper deals with net income analysis in the area of the state-funded institutions, specifically faculty hospitals founded by the Czech ministries. Its main aim is to describe the total net income and to analyse trends in development of net income data in medium-time period. The paper loosely follows-up our previous research that mapped the situation in financial reporting of the Czech state-funded institutions and its relevance in relation to financial management requirements. In this paper we concentrate on the net income as a complex financial indicator of economic management. We also briefly discuss possible factors that could influence net income development. As main sources of data the Ministry of Finance of the Czech Republic databases, relating legal regulations and scientific papers were used.