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Regional form of Organization of the health care that are called today DyPE, have as a main goal to promote more rational resource allocation through decentralization in the decision making process. The concern for more effective and efficient use of resources devoted into the health care sector renders hospitals a critical vehicle of the quest for superior economic performance, especially if we take into our consideration their mounting over time deficits. Economic performance is primarily traced through a set of specific financial ratios, which embrace important elements that constitute the substance of the financial well-being of hospitals as economic units. An array of financial ratios is critically reviewed and a combination of them is proposed as a means of effective financial management. The later is necessary to ameliorate the funding strain imposed on the health care system and especially on hospitals. The financial performance is determined by the return on capital (profitability) in connection with the risk involved. Both factors determine the value created, which in turn affects the amount of financing attracted in the sector. The financial information available to the supervising regional bodies (DyPE), don’t considered sufficient for their management to assess financial management of hospitals effectively. The lack of the appropriate economic data is due to the fact that double entry accounting has not yet fully adopted by the economic units that report to the corresponding DyPE. So, double entry accounting is prerequisite for reporting and monitoring acceptable financial performance. The later is vital in securing that the financial needs of the health sector that are growing at an ever accelerating pace, are met.

Health Care Finance, the Performance of Public Hospitals and Financial Statement Analysis