THE DEVELOPMENT OF A FINANCIAL MANAGEMENT MODEL IN LAMPANG PROVINCE

Abstract

The research was research and development, which the objectives of the research were to investigate the operating performance according to indicators based on three aspects comprising 1) the quality of financial management 2) the crisis of financial management, and 3) service cost, including policy perception and hospital financial management based on the development activity model that used the PDCA cycle. The data were collected from 2017 to 2019. The population was 262 finance committees. The data were collected from record forms of revenue and expense recognition from the planfin, evaluation forms of the crisis of financial management, and record forms of service cost from a website of Division of Health Economics and Health Security. The statistics used in data analysis were frequency, percentages, mean, and standard deviation. The findings of the research indicated that; 1) in terms of a financial situation in 2017-2019; for the operating performance according to Indicator 1, it was found that actual revenue comparing to revenue estimating passing the indicators was at 8.33%, 50% and 83.33% respectively, actual expense comparing to expense estimating passing the indicators was at 50%, 75% and 83.33% respectively, and the operating performance according to Indicator 2 – the crisis of financial management and service cost passing the indicators of all hospitals seemed to be at 100%. 2) In terms of policy perception of hospital financial management of finance management committees in Lampang based on the development activity model that used the PDCA cycle, it was found that; in all activities, policy perception seemed to be at the moderate level (51.72%). 3) In terms of the development of the hospital finance management model in Lampang using HRD tools according to the 70:20:10 learning model, the model consisted of 70% of knowledge from experiences, 20% from interactions with others, and 10% from training.