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Archives of Hygiene Sciences، جلد ۵، شماره ۴، صفحات ۲۹۵-۳۰۱
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عنوان انگلیسی Survey the Process of Collection and Turnover of Receivables, Yearly Budget Laws in Health Sector
چکیده انگلیسی مقاله Background & Aims of the Study: The evaluation of financial performance is one of the main tasks of the manager that is very important. Any decision-making and rational planning in order to increase productivity and survey the effect of adopted decision on the organization performance is in relation to the accurate assessment of financial performance. The aim of this study was to investigate the process of collection and turnover of receivables and rules of hospital budget in Qom University of medical sciences during the fourth and fifth development plan. Materials and Methods: This is a descriptive-analytic and cross-sectional study. It was used from researcher-made forms for collecting data. The data after collection from financial filing unit entered to the excel software and then the period of receivables collection, circulation of receivables and average daily sales and average intake accounts was analyzed by using of activity ratios formula. Results: Our findings show that during the fourth and fifth development program, the turnover of receivables decreased from four times in the year to three times in the year and it is less than the least standard that is five times in the year. And the period of receivables collection increased from 72 days to 147 days and it is more than the maximum standard that is 67 days. This issue is indication of bad situations of insurance companies of under-contract with hospitals in paying of their obligations during study period. Conclusion: The period of collection and turnover of receivables of selected hospitals takes distance from the standard amount that needs to intervention at the macro level of decision-making. This study showed that resorting to legal leverage over the fourth and fifth development plan have not any impact on the improvement of reimbursement process. Therefore, the practical action of politicians about reformation of insurance's structure and review of the ways of financing can be effective.
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نویسندگان مقاله احمد رهبر | ahmad rahbar
department of health services management, islamic azad university, science and research branch, tehran, iran

سازمان اصلی تایید شده: دانشگاه آزاد اسلامی علوم و تحقیقات (Islamic azad university science and research branch)

لیلا ریاحی | leila riahi
department of health services management, islamic azad university, science and research branch, tehran, iran

سازمان اصلی تایید شده: دانشگاه آزاد اسلامی علوم و تحقیقات (Islamic azad university science and research branch)

علی ابرازه | ali ebraze
department of public health, school of health, university of medical sciences and health services qom. qom, iran


احمدرضا ایزدی | ahmad reza izadi
department of health care management, school of health, university of shahr-kord, iran
نشانی اینترنتی http://jhygiene.muq.ac.ir/browse.php?a_code=A-10-93-1&slc_lang=en&sid=en
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زبان مقاله منتشر شده en
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نوع مقاله منتشر شده 1
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