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.
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