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Tijdschrift Beleid en Maatschappij, Aflevering 1 2018
Trefwoorden health-care organizations, financial accounts, for-profit or not-for-profit, Profits, economies of scale
Auteurs Prof. dr. Jeroen Suijs en Prof. dr. Harrie Verbon
SamenvattingAuteursinformatie

    In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.
    We calculate and describe profits obtained by health organizations in The Netherlands in the years 2014 and 2015. We distinguish between profit and not-for-profit organizations. We find that on average net profits amount to about 2 percent on turnover with a peak of more than 3 percent for mental-healthcare organizations. If we take the size of organizations into account, we find that for-profit organizations with a turnover of less than 1 million euro tend to have on average net profit rates of 4 percent to more than 5 percent with peaks amounting to more than 50 percent. We are not yet able to come up with explanations for these excessively high profit rates in parts of the Dutch health care sector. On the other hand, the highest losses can be found in small-sized organizations as well. We delved deeper into the financial accounts of a few for-profit organizations and found indications of misreporting of turnover or number of treatments. On the other hand, bad management and unhealthy cost structures might explain why some organizations incur excessive big losses. The sector does not appear to be well monitored by the government.


Prof. dr. Jeroen Suijs
Prof. dr. Jeroen Suijs is hoogleraar financial accounting aan de Erasmus Universiteit in Rotterdam.

Prof. dr. Harrie Verbon
Prof. dr. Harrie Verbon is hoogleraar openbare financiƫn aan de Universiteit van Tilburg.

    In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.


Dr. Duco Bannink
Dr. Duco Bannink is redactielid van Beleid en Maatschappij en verbonden aan het Talma Instituut voor onderzoek in de zorg van de Vrije Universiteit Amsterdam.

    In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.


Dr. Duco Bannink
Dr. Duco Bannink is redactielid van Beleid en Maatschappij en werkzaam aan de Vrije Universiteit.

Professor Christoffer Green-Pedersen
Christoffer Green-Pedersen is professor of Political Science at Aarhus University, Denmark. He is the author of The Politics of Justification. Party Competition and Welfare-State Retrenchment in Denmark and the Netherlands from 1982 to 1998, Amsterdam University Press 2002.
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