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预算编制在卫生环境中的战略作用 Strategic Role of Budgeting in Health Context

日期:2017/8/30作者:www.51lunwen.com编辑:cinq点击次数:96
销售价格:免费论文论文编号:lw201708301347201758论文字数:2000 
论文属性:代写essay论文地区:英国论文语种:English 

医院预算编制的目的/理由
预算的传统目的在衡量和监督会计和医院绩效方面起着诊断作用。预算也有一个互动的作用,学习与创新的模型驱动的战略变化。医院建立预算监控的实际性能比较的估计性能包括收入、医疗支出包括运营成本、药物成本、管理成本、现金流量等相关因素包括资金调整和增长因素。
财政预算将个人单位的活动转化为医疗系统内的数字值。从以前的活动的价值,财务预算将使管理层预测和提出活动计划。政府将拨款作为医院的资金,医院将在提供资金和培训资金的基础上产生活动。行政部门和医院员工将贡献资金并完成目标和计划。医院内的每一个单位都需要资源来运作和提供服务。医院预算的目的是确保其业绩,目标是在地区和国家各级实现的。
战略规划是预算编制的基础上,在卫生保健预算的战略角色包括驱动战略的变化做出适当的预算,以产生高性能。

Purpose / rationale of budgeting in hospital

The traditional purpose of budget have a diagnostic role in measuring and monitoring accounting and hospital performance. Budget also has an interactive role as learning and innovative model to drive strategic changes (Abernethy & Brownell 1999). Hospital create budgets to monitor it's actual performance compare to the estimated performance incorporates the revenue, health expenditures include operation cost, medications cost, administration cost, cash flows and other associated factors include funding adjustments and growth factors (Bragg 2014).

Financial budget transform the activities of individual units into a number value within the health care system. From the value of previous activities, financial budgeting will enable management to forecast and put activities into a plan (Abernethy & Brownell 1999). Government will allocated the money as funding to the hospitals, where hospitals will generate activities as a return on the funding begin given and train the capitals (Department of Health 2016). Administration and hospital employees will contribution to spend the funding and to achieve the goals and plans. Every unit within the hospital will require resource in order to operate and deliver services. The purpose of budgeting in the hospital is to ensure its performance and goals and objectives are achieved at the district and state levels.

The strategic plan is the basis of the budgeting, the strategic role of budgeting in health care include driving strategic changes to make suitable with the budget set in order to generate high performance (Abernethy & Brownell 1999).

In Department of Health (2016) Budget 2016-17 stated that the strategic role for the budget is to ensure the health care is both accessible, affordable and the level of health care quality is also sustainable into the future. IHPA (2011) suggested that hospital funding and budgeting is based on the calculation of weighted population and on activity volume performed in an expression of National weighted activity unit (NWAU). Budgeting in the hospital context taken account the activity volume, the budget and funding received is pre-determined fee that reimbursed per activity based on the diagnosis related group (DRGs) (IHPA 2011).

Commonalities between Activity Based Funding (ABF) principles and Strategic role of budgeting is the revenue and funding generate is link to patient activity. ABF principles help to create the strategic plan that reflects the hospital's de


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