Izvorni znanstveni članak
Clinical laboratory as an economic model for business performance analysis
Vikica Buljanović
; Specialized Medical Biochemistry Laboratory, Našice General Hospital, Našice, Croatia
Hrvoje Patajac
; Adris group d.d., Rovinj, Croatia
Mladen Petrovečki
; Rijeka University School of Medicine, Rijeka, Croatia
Sažetak
Aim To perform SWOT (strengths, weaknesses, opportunities,
and threats) analysis of a clinical laboratory as an
economic model that may be used to improve business
performance of laboratories by removing weaknesses,
minimizing threats, and using external opportunities and
internal strengths.
Methods Impact of possible threats to and weaknesses
of the Clinical Laboratory at Našice General County Hospital
business performance and use of strengths and opportunities
to improve operating profit were simulated
using models created on the basis of SWOT analysis results.
The operating profit as a measure of profitability of
the clinical laboratory was defined as total revenue minus
total expenses and presented using a profit and loss account.
Changes in the input parameters in the profit and
loss account for 2008 were determined using opportunities
and potential threats, and economic sensitivity analysis
was made by using changes in the key parameters. The
profit and loss account and economic sensitivity analysis
were tools for quantifying the impact of changes in the
revenues and expenses on the business operations of clinical
laboratory.
Results Results of simulation models showed that operational
profit of €470 723 in 2008 could be reduced to only
€21 542 if all possible threats became a reality and current
weaknesses remained the same. Also, operational gain
could be increased to €535 804 if laboratory strengths and
opportunities were utilized. If both the opportunities and
threats became a reality, the operational profit would decrease
by €384 465.
Conclusion The operational profit of the clinical laboratory
could be significantly reduced if all threats became a reality
and the current weaknesses remained the same. The
operational profit could be increased by utilizing strengths
and opportunities as much as possible. This type of modeling
may be used to monitor business operations of any
clinical laboratory and improve its financial situation by implementing
changes in the next fiscal period.
Ključne riječi
Hrčak ID:
71469
URI
Datum izdavanja:
15.8.2011.
Posjeta: 3.423 *