Ocenění lékařské praxe v podmínkách ČR

The main focus of this diploma thesis is the valuation process of a private medical practice in the Czech Republic. The topic is first examined theoretically describing the Czech health care system and its financing and identifying specific characteristics of medical practices which need to be reflected in their valuation. Subsequently, the valuation process is demonstrated on an existing medical practice whose market value is estimated. The practical part roughly follows the structure of an expert opinion so that it can serve as a guide for appraisers undertaking medical practice valuation. At the same time, this diploma thesis can provide owners of medical practices a possible source of information on what drives the value of their practice as well as what should be expected from a professional valuation report.