The Impact of the COVID-19 Pandemic on the Financial Performance of Polish Public Hospitals Owned by Local and Regional Governments

Katarzyna Wójtowicz, Jan Wójtowicz, Damian Ujazda


Theoretical background: The COVID-19 pandemic has put a great strain on healthcare systems and hospitals. Although the effects of COVID-19 have affected almost all aspects of the economies and health systems of most countries around the world, relatively little research has been done on the consequences of the pandemic on the financial performance of hospitals around the world. This literature gap is mainly the result of a short research period and difficulties in obtaining reliable and good quality empirical data. The review of the literature shows that the impact of the COVID-19 pandemic on the financial performance of hospitals is ambiguous. Most of them focused primarily on the first year of the pandemic and were mostly based on fragmentary financial data and sometimes only on the case study method.

Purpose of the article: The purpose of this article is to evaluate the impact of the COVID-19 pandemic on the financial performance of the largest public hospitals owned by local and regional governments. The research, covering mainly the years 2019–2021, was carried out based on financial statements obtained from 40 public hospitals in the form of independent public healthcare institutions (SPZOZ).

Research methods: To assess the impact of the COVID-19 pandemic on the financial performance of Polish hospitals, a ratio analysis was carried out. Due to the specificity of public health facilities, ratios included in the Ministry of Health Regulation of 12 April 2017 were used, which refer mainly to independent public healthcare facilities.

Main findings: The research revealed that the COVID-19 pandemic contributed to the deterioration of the financial performance of Polish public hospitals owned by local and regional governments. However, the impact was not dramatic, but only intensified the financial difficulties experienced by Polish hospitals before.


financial performance; public hospitals; COVID-19 pandemic

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Data publikacji: 2022-12-09 11:19:16
Data złożenia artykułu: 2022-10-07 19:04:55


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