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Analiza finančnega poslovanja izbranih slovenskih bolnišnic : diplomsko delo
ID Vesel, Lara (Author), ID Stanimirović, Tatjana (Mentor) More about this mentor... This link opens in a new window

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Abstract
Javni zdravstveni zavodi so posredni proračunski uporabniki, ki finančna sredstva za izvajanje javne službe v večji meri pridobivajo od njihovih ustanoviteljev. Epidemija covida-19, ki je bila razglašena marca 2020, je prizadela tako javni kot zasebni sektor, posebej pa je vplivala prav na področje zdravstva. V diplomskem delu smo se osredotočili na finančno poslovanje šestih splošnih bolnišnic v obdobju od leta 2018 do 2022, pri čemer smo analizirali njihove prihodke, odhodke in poslovne izide ter prikazali uspešnost poslovanja bolnišnic s pomočjo finančnih kazalnikov. Dano obdobje nam je dalo vpogled v poslovanje pred, med in po epidemiji. Finančno stanje šestih slovenskih bolnišnic je predstavljeno kumulativno. Nekaj pozornosti je v nalogi posvečeno tudi razlogom za dvig prihodkov in odhodkov ter spremenjenim vrednostim kazalnikov v opazovanem obdobju. Diplomsko delo bi utegnilo zanimati vse udeležene v zdravstvenem sistemu, saj predstavlja analizo finančnega poslovanja v petletnem obdobju, ki vključuje tudi čas ene največjih zdravstvenih kriz. Poleg tega bi lahko odločevalci začeli z razmislekom o preureditvi financiranja sistema, saj analiza nakazuje na slabšanje učinkovitosti obstoječega.

Language:Slovenian
Keywords:javni zdravstveni zavodi, financiranje, finančno poslovanje, epidemija covid-19, računovodstvo, poslovna in letna poročila
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:FU - Faculty of Administration
Place of publishing:Ljubljana
Publisher:[L. Vesel]
Year:2026
Number of pages:XI, 53 str.
PID:20.500.12556/RUL-181766 This link opens in a new window
UDC:336.13:614.21(497.4)(043.2)
COBISS.SI-ID:277106947 This link opens in a new window
Publication date in RUL:15.04.2026
Views:289
Downloads:100
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Secondary language

Language:English
Title:Analysis of financial operations of selected Slovenian hospitals
Abstract:
Public healthcare institutions are indirect budget users that obtain the majority of their funding for the provision of public services from their founders. The covid-19 epidemic, declared in March 2020, affected both the public and private sectors, with a particularly strong impact on the healthcare field. This thesis focuses on the financial operations of six general hospitals during the period from 2018 to 2022, analyzing their revenues, expenditures, and financial results, and presenting their performance through financial indicators. The selected time frame provides insight into operations before, during, and after the epidemic. The financial condition of the six Slovenian hospitals is presented cumulatively. Some attention is also given to the reasons behind the increase in revenues and expenditures, as well as to changes in the values of financial indicators during the observed period. The thesis may be of interest to all stakeholders in the healthcare system, as it offers an analysis of financial operations over a five-year period that includes one of the most significant health crises. Furthermore, the findings could serve as a starting point for policymakers to consider restructuring the system’s financing, as the analysis indicates declining efficiency under the current model.

Keywords:public healthcare institutions, financing, financial operations, covid-19 epidemic, accounting, business and annual reports

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