Abstract:

Since the last decade of the last century the healthcare worldwide has passed major reform changes. The status of the patient changes, business activities in the health sector as well as concepts of evaluation and measurement of the performance of health-care systems are developing. This paper serves to analyze the existing models, evaluating the performance of hospitals, as applied by the Ministry of Health of the Czech Republic, Institute of Health Information and Statistics of the Czech Republic and others.  The output will propose an appropriate set of financial indicators with a focus on the analysis of results of operations and profitability, indebtedness, asset utilization and liquidity analysis suitable for use in medical services.