Optimize the management of financial and accounting in Nongbua Lumphu hospitals to the quality of the health accounts, 8-A.

Abstract

Rationale: The goal of financial and accounting in Nongbua lumphu hospital, Ministry of Public Health, is to provide services relating to the reception - to pay for the preparation of financial reports provide accurate, timely, and verifiable. Formly had difficulty performing tasks such as determination the right to health services garantee was not clear, redundant billing and other documents collection was improper or unclear. The top up payment or performance payment (P4P) compensation and the reports were delayed or loss. Not only financial operating officers lack of understanding or experience in the jobs, but also the number of staff has not enough with high turnover rate.

Objective: To optimize the preparation of financial management to assess the quality of the health accounts, rank 8 A.

Study design: A descriptive retrospective study. Collected data from all type of financial reports and accounts for 3 fiscal years (2014 – 2016), looked for problems in financial and accounting management in hospital. The work process was reviewed. Many forms of screening had created to optimize management for accurate, completely reports.

Results: The finance and accounting department reviewed sending report process to the relevant authorities; including the clerks in ward, department of social welfare, warehouses, medical records and computer centers. Many types of screening forms had been created, such as medical bills receivable, revenue from hospital cash/ bank deposit income, expenses documenting inventory, property, plant depreciation, accounts payable/ accrued expenses and so on, to optimize reports accurately. Fulfill to guidelines for the preparation of accounting of the Ministry of Public Health. The accounting auditor committee had evaluation to determine the quality of hospital accounting management. Report and monitor the quality of service accounting in 2014 – 2016.

Result that Nongbua lumphu hospital ranked in the 8th order from 86 the finance and accounting department since 2014 with financial accreditation score was 98.48 classified in class 8-A. Summary: Optimizing the Financial Management of Nongbua lumphu Hospital by reviewed procedures, created many accounting forms, mainly for easy use, purpose to operate on time and accurately. Continue training should be provided to increase the capacity of financial operating officers as well as increasing compensation or other benefits to maintain and reduce the resignation of hospital personnel.