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Assessment of the financial health of regional emergency medical services in the Czech Republic using the BAMF model

    Ivana Kraftová Affiliation
    ; Lenka Kašparová Affiliation

Abstract

The focus of the paper is the evaluation of the financial health of selected public service providers. As part of the research we used a specially designed model of balance-sheet analysis for BAMF municipal companies. Used on a sample of 14 regional providers of emergency medical services in the Czech Republic from 2010–2014, we assessed the level and variability of the aggregate financial health indicator BAMF and its components, five sub-indicators. It turns out that the financial health of these subjects, although displaying significant similarities are not free of extreme values that in practice require more attention, or more precisely, deeper analysis. The authors conclude that the model is relatively easy to apply in practice and can contribute to the better financial health management of public sector bodies. At the same time, the BAMF model can be considered an addition to the theory of financial analysis.

Keyword : public sector, emergency medical service, regional distribution, BAMF model, financial health, variability

How to Cite
Kraftová, I., & Kašparová, L. (2017). Assessment of the financial health of regional emergency medical services in the Czech Republic using the BAMF model. Journal of Business Economics and Management, 18(2), 340-353. https://doi.org/10.3846/16111699.2016.1272067
Published in Issue
Apr 21, 2017
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This work is licensed under a Creative Commons Attribution 4.0 International License.