Comparison Analysis of 2009 -2011 Financial Year Situation, Banpong Hospital, Ratchaburi Province.

Abstract

This paper proposes the comparison analysis of 2009 -2011 financial year situation, Banpong hospital, Ratchaburi province. Objective of this studied to find the trend of Banpong hospital’s financial by use financial data in 4 years (2008-2112). The analysis of financial status used PCI, financial trend ratios and financial ratios to evaluate the financial position.
Results shown the net profit activity analysis which primary return ratio in year 2009 and 2010 lower than 2008, 2112 is higher than 2008 with 22.8%. The operating return ratio shown that in 2008-2111 had operating loss from the operating cost to increase 22.8%. Liquidity analysis which circulate capital ratio, quick circulate capital and cash ratio will be reduce. Operating performance analysis with overcharge outstanding debt, mean time for satisfy an obligation were in standard. Finally, dept analysis with dept and fund ratio and total dept and fund ratio were increase.