Authors: CHARALAMPOS ANDRIANOPOULOS, DIMITRIOS ΖΑRAKOVITIS

Title: Comparison of financial statements of the General Regional Hospital of Tripoli and Kalamata General Hospital

Abstract

This work is the subject of our research to analyze the financial statements of the General Regional Hospital of Tripoli and Kalamata General Hospital. Has as its objective the analysis of the financial statements of two hospitals and as its purpose of the reaching useful conclusions about their financial situation, their organization and their function but also assessing an image for future efficient management and administration which considers maybe their future progress in the field of health.

The 1^st chapter is a reference to attempt the number of hospitals and further distinguish them according to their legal form, the health region to which they belong, the purpose and the level of health care they provide. Finally, reference is made to the characteristics of the two hospitals and in the institutional framework.

In  the 2^nd chapter reference is made about health service demand and supply in terms of benefits and hospital capacity.

Finally on the 3^rd chapter we attempt the financial analysis of the two organizations.

In conclusion we reached the following conclusion :

• The administration of the General Regional Hospital of Tripoli during 2009 – 2012 has led the organization to damage effect
• Kalamata General Hospital shows a better picture in relation to the General Regional Hospital of  Tripoli by showing profit during the period 2009 – 2012.