COVID hatása a kórházak gazdálkodására Magyarországon 2020-ban

Erika Horváthné Csolák

doi:10.32976/stratfuz.2025.8

Authors

Erika Horváthné Csolák University of Miskolc

DOI:

https://doi.org/10.32976/stratfuz.2025.8

Keywords:

Public hospitals, Financial statements, COVID-19

Abstract

The Hungarian public health system has faced many problems over the past decade, ranging from social changes to economic impacts. It is forced to constantly renew and adapt. It was in this situation that the pandemic of 2020 hit it and it had to respond. In my research, I used a database based on financial statements from 2016-2020 to study hospitals in Hungary covered by the Public Finance Act and contracted with NEAK. In this study, I am looking for the answer to the question whether and how the pandemic situation is reflected in the balance sheets and profit and loss accounts of hospitals. Central measures have restricted many services to care for patients with COVID. This has had an impact on the number of days of care completed and the number of patients discharged from the wards in hospitals. There is a significant difference in both the performance indicators and the indicators calculated from the profit and loss account between the data for 2019 and 2020. Looking at the types of expenditure, there is also a significant difference in 2020 compared to 2016 and 2019 for both material and personnel costs. Based on these results, it can be concluded that the pandemic situation in 2020 had a statistically detectable impact on the activity of hospitals in terms of both financial and performance indicators.

Author Biography

Erika Horváthné Csolák, University of Miskolc

Master Lecturer, University of MIskolc, Faculty of Economics, Institute of Business Sciences

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