Public Finance Department, Faculty of Economics Maria Curie-Sklodowska University in Lublin, Poland.
Przegl Epidemiol. 2021;75(2):277-287. doi: 10.32394/pe.75.26.
Currently, Polish therapeutic entities are forced to operate in an extremely turbulent environment and pursue two main goals: economic and social. The aim of this article is to diagnose the relationship between profitability and financial liquidity in Polish self-government health care institutions by assessing basic indicators of financial liquidity and profitability. The scope of work covered 1017 self-government independent health care institutions, which systematically published their financial statements for 2016-2018. The subject of the study was to analyze the relationship between the levels of profitability and financial liquidity ratios. The study used statistical and tabular-descriptive methods. On the basis of the obtained results it can be stated that the relation between the return on sales, return on equity and return on assets and liquidity (current, fast and immediate) was positive and the strength of this relation was strong and statistically significant. There was a statistically significant negative correlation between short-term liabilities and the return on sales, assets and equity. The cash conversion cycle has a significant positive impact on profitability (and vice versa). CONCLUSION. Entities that had higher profitability also had a higher degree of liquidity. They were also more efficient in inventory management and paid their liabilities faster. Summarizing the results of the study, it can be concluded that those entities that had higher profitability also had a higher degree of liquidity. They were also more efficient in inventory management and paid their liabilities faster.
目前，波兰的治疗实体被迫在极其动荡的环境中运营，并追求两个主要目标：经济和社会。本文的目的是通过评估财务流动性和盈利能力的基本指标，诊断波兰自治医疗保健机构的盈利能力和财务流动性之间的关系。这项工作的范围涵盖了 1017 个自治独立的医疗保健机构，这些机构系统地公布了其 2016-2018 年的财务报表。研究的主题是分析盈利能力和财务流动性比率水平之间的关系。该研究使用了统计和表格描述性方法。根据获得的结果可以指出，销售回报率、股本回报率和资产回报率与流动性（当前、快速和即时）之间的关系是积极的，这种关系的强度是强的，具有统计学意义。短期负债与销售回报率、资产回报率和股本回报率之间存在显著的负相关关系。现金转换周期对盈利能力有显著的积极影响（反之亦然）。结论。盈利能力较高的实体也具有较高的流动性。它们在库存管理方面也更有效率，并且更快地支付负债。总结研究结果，可以得出结论，那些盈利能力较高的实体也具有较高的流动性。它们在库存管理方面也更有效率，并且更快地支付负债。
