Revistes Catalanes amb Accés Obert (RACO)

Gaudeixen de salut financera els hospitals privats catalans?

Judit Creixans Tenas, Núria Arimany Serrat


Purpose: The present study reflects the economic and financial analysis of private
hospitals with non-charitable character in Catalonia 2008-2013. The private health
sector is considered to be a service activity that develops an important social role. The
study positions these analysed centers in the Catalan and Spanish health sector and
presents the main economic and financial indicators to diagnose the situation of these
companies during the period indicated by analysing short and long-term results and
analysis of changes inequity and cash flows of the wineries.
Design/methodology: The data used comes from the statements of the Catalan
hospital centers in the period 2008-2013 and in particular, it contains a sample of 94
Catalan private hospitals, that mostly are considered large-level accounting (according
to the General Accounting Plan). The economic and financial analysis has carried out
using descriptive statistics and analysis results and conclusions have been reached.
Findings: The study noted that enables private hospitals in this period have a healthy
economic and financial status, although it should improve the management of assets.
Most sales are concentrated with a small number of hospitals and, regarding the evolution of the results, produces two distinct stages, the first period of decrease
(2008-2010) and the second period of growth and recovery from 2011.
Research limitations/implications: It would be desirable to perform the same study
by the Spanish private hospitals in order to compare the economic and financial analysis
of the Catalan private sector with the Spanish private sector.
Practical implications: It allows us to assess the projection of this sector in recent
years in Catalonia in order to take the appropriate economic decisions in this regard.
Social implications: The results show the changes that have occurred over the years
in the economic crisis of the period analysed.
Originality/value: For hospitals give relevant economic information and financial
health of these Catalan private hospitals in this difficult period with instructions help
meet the challenges of the future.

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