Efficiency of Financial Management of Hospitals in Surin

Abstract

This research aim to study (1) the situation of financial management efficiency of hospitals, Surin province (2) efficiency of financial management of hospitals, Surin province using the PDCA quality management process and to suggestion in financial management of hospitals, Surin province according to the PDCA quality management process. Sample were the personnel ที่ who manage the financial of 15 persons per hospital of 17 hospitals. Random sample selection by purposive sampling. Tools used such as document data records and related research, questionnaires and focus group discussions. Qualitative data analysis use audit principles trianguration, and presented the research results by descriptive data, percentage, mean, standard deviation and dependent samples t-test (dependent samples) and Stepwise multiple linear regression.

The results indicated that the financial situation of the hospital Surin province during 2016-2017 at a rather critical level that there were mostly financial risks, caused by higher expenses than income, there were guidelines to improve the financial management efficiency as follows human resource development, Developing a financial auditing system, Supervision and control. From the development affects overall of the financial management efficiency at a good level, having financial liquidity higher than criteria effect to the financial risk score had decreased. Most hospitals have no financial risk and have more cash and equivalent items, current asset decreased, increased cash balance. Comments of sample regarding the practice of financial management was found that at high level which was context and environment, process of financial and production. As for the input factor at the medium level. When comparing opinions of sample to practice of financial management of hospital between executives and practitioners found that both the overall and each aspect which was context and environment, process of financial and production had differences statistically significant at the .05 level, while the input factor no different.