Aplikace vybraných metod v účetnictví lékařských zařízení (rozdíly mezi veřejným a soukromým sektorem)

he bachelor's thesis focuses on comparing the management and financial reporting of hospitals in the public and private sectors. The main objective is to identify differences in financial statements, expenditure structure, approach to financing, management motivation, and adherence to the principles of corporate social responsibility (CSR). The theoretical part provides an overview of the healthcare financing system in the Czech Republic, the legal forms of medical facilities, and relevant accounting regulations. The practical part is based on the analysis of publicly available data from a specific private and public hospital, comparing their cost structure, profitability, equity structure, staffing, and methods of financing. Emphasis is placed on interpreting these differences. The conclusion summarizes the approaches of public and private hospitals in terms of financial management, corporate and social responsibility, taking into account their differing legal forms. These are key aspects that must be considered, especially in the healthcare sector, where not only regulations but also ethics play a significant role. The thesis opens up many topics for further research, which can be explored in future works dealing with similar themes.