Język Polski
English
Published
:
2013-04-30
A Performance Budget as a Tool for the Comprehensive Management of Public Hospitals
Benedykt Bober
Abstract
The reform of public finances in Poland determines the search for effective methods of financing. One of them is a performance budget, through which there is a chance to increase the efficiency and transparency in planning and incurring health care expenditures in public hospitals. The proposed development is an attempt to present the ideas and the main objectives of performance budgeting, and to discuss the assumptions and relevant characteristics, with particular emphasis on expenditure in public hospitals. By creating departmental sub-budgets, more structure is given to the internal relations, leading to a more efficient use of resources, as well as, eliminating organizational inefficiencies in the functioning of public hospitals. While there is also a need to reduce costs and increase revenue, this needs to be coupled with the need to satisfy the requirements of quality enhancement for prosumers to a satisfactory level, which is the main catalyst for change in a public hospital.(original abstract)Keywords:
Public finance, Task budget, Hospital service, Management of health services, Medical facilities, ProsumerDetails
References
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Authors
Citation rules
Bober, B. (2013). A Performance Budget as a Tool for the Comprehensive Management of Public Hospitals. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 47(2). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1219