Akvizice zdravotnického zařízení: Ocenění a modelace výnosů dle úhradové vyhlášky

This thesis deals with the acquisition of a geriatric facility and determining its value for a Czech hospital holding company. The primary objective is to create a comprehensive acquisition model that links revenue modeling according to the rules of the healthcare reimbursement system with a financial plan and revenue valuation. The geriatric facility provides a wide range of health and social residential services, which requires the application of multiple methodological approaches when predicting the revenues and costs of individual segments. As part of the thesis, the facility undergoes strategic and financial analysis, including an assessment of the going concern assumption. The valuation is performed in two scenarios: without taking into account synergistic effects and taking into account synergies after a potential acquisition, as the secondary objective of the thesis is to quantify the increase in value resulting from potential synergistic effects for a specific investor (holding company). The output of the thesis is a proposal for an optimal procedure for determining the acquisition price based on the analyses performed and the formulation of recommendations for a price offer for a specific investor.