DEVELOPMENT OF FINANCAIL AND FISCAL MANAGEMENT MODEL FOR HOSPITALS UNDER THE MINITRY OF PUBLIC HEALTH IN UDON THANI PROVINCE.

Abstract

     This action research aimed to develop a financial and fiscal management model for hospitals, consisting of 4 operational activities: organizational structure for operations, setting operational indicators and targets, developing financial and fiscal management activities, and monitoring and evaluation. The model was implemented by hospital-level and provincial-level financial management committees across 21 hospitals in Udon Thani province during the fiscal year 2024. The assessment was based on achieving key performance indicators and assessing hospital financial management committees' perceptions and opinions about financial management activities. Data was partially collected from the Division of Health Economics and Health Security, Office of the Permanent Secretary, Ministry of Public Health, along with field evaluations. Statistical analysis included frequency, percentage, and Pearson correlation.
     The study results for three key performance indicators showed: (1) 10 hospitals achieved the Total Performance Score (2) all 21 hospitals met the quality revenue collection center and (3) 20 hospitals passed the non-financial crisis criterion (levels 6-7), Ten hospitals achieved all three indicator targets.The hospital financial management committees showed high-level awareness of all financial management activities at 57.54% (not meeting research hypothesis), agreed with all activities at 85.16% (meeting research hypothesis), and demonstrated excellent and good operational performance at 58.66% (not meeting research hypothesis). Both the committees' awareness and opinions about hospital financial management activities showed statistically significant positive correlations with hospital financial management operations.