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BV’tje hier, BV’tje daar

Ho, ho, gaan we lekker geld verdienen over de rug van patiënten? Als ondernemende beslisser in de zorg doet u er verstandig aan om terdege rekening te houden met dit breed verbreide sentiment onder Nederlandse burgers. Even een bv’tje oprichten om het grote geld te pakken: dat is een absolute vertekening van de werkelijkheid. Zo werkt het niet. Maar het is nog altijd not done - of op zijn minst verdacht - om zorg ‘weg te zetten’ in een commerciële setting.

Verantwoording

Vooralsnog is ‘hardware’ als vastgoed, apparatuur en diensten onderwerp van bv-vorming. De trend is echter onmiskenbaar, zeker gezien de uitbreiding van het B-segment in de ziekenhuiszorg: ook het primaire proces wordt ingeschoven in commerciële ondernemingen.
Wellicht verklaart onwennigheid de terughoudende tot klunzige wijze waarop sommige beslissers verantwoording afleggen over de eigen creatieve bedrijfsvoering.

Koudwatervrees

Terwijl het aantal bv’s kan oplopen tot twintig binnen een holding, blijkt de maatschappelijke verantwoording allerminst zorgvuldig. Negentig procent van de ziekenhuizen heeft besloten vennootschappen geregistreerd staan bij de Kamer van Koophandel. Lang niet allemaal verantwoorden ze hun bv-activiteiten in het jaarverslag. “De bv’s, dat zijn wij zelf.” Maar weet de klant dat ook? Weet de betaler van ziektekostenpremies dat ook? Weet de betaler van premies volksverzekeringen dat ook? Weet de eigen raad van toezicht dat ook? En heeft die zicht op specifieke activiteiten per bedrijfsonderdeel? Weten de toezichthouders hoe de geldstromen lopen? Juist het werken met besloten vennootschappen is voor de beslisser in de zorg een reden om verantwoord, zorgvuldig en transparant te werk te gaan. Al was het maar om de koudwatervrees bij maatschappelijke belanghebbenden weg te nemen.

Ruud Koolen
Hoofdredacteur Skipr

5 Reacties

om een reactie achter te laten

woerdman

27 januari 2009

Dit artikel ademt de sfeer van achterkamers en creatieve boekhouding uit.

Is er onderzoek gedaan naar het aantal jaarverslagen dat geen geconsolideerd resultaat weergeeft? Ik denk zelf dat dat nog wel mee zal vallen. En heeft de accountant die een verklaring afgeeft niet de plicht hierover te rapporteren?



Vreemd eigenlijk dat zodra er voor een BV (of recent cooperatie) wordt gekozen meteen de pers in rep en roer is, terwijl er mijns inziens net zoveel wordt ondernomen met Stichtingen of Verenigingen.

En juist de rechtvorm van de Stichting (die vanuit wetgeving nog steeds obligaat is) is qua toezicht en vrijheid van handelen van bestuurders niet meer van deze tijd.



Hoog tijd dus om deze verdachte geur van BVs in de zorg af te halen en de regelgeving hierop aan te passen

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