Działalność oraz wyniki finansowe Instytutu Medycyny Wsi jako instytutu badawczego i podmiotu prowadzącego usługi zdrowotne

Abstract

Purpose – The article is devoted to one of the medical research institutes supervised by the Minister of Health, i.e. the Institute of Rural Medicine in Lublin. The aim of the study is to evaluate the activity of the institution in terms of fulfilling its tasks and to diagnose its financial situation. Research method – The article is an example of a case study. It uses the method of examining documents and data contained in the IMW financial statements published on the websites of the Ministry of Health for the years 2019–2021. On their basis, the structure of revenues and the financial standing of the entity were assessed using profitability, liquidity, efficiency and debt ratios. Results – The activities of the IMW concern primarily the provision of hospital services. Fulfilling the scientific and research role is of secondary importance. The financial situation of the Institute is difficult. Originality / value / implications / recommendations – Issues related to medical research institutes are not covered in either the public health or public finance literature. The considerations, analysis and conclusions drawn in it fill the existing gap to some extent and are part of the ongoing series devoted to medical research institutes.