جستجوی مقالات مرتبط با کلیدواژه "مدیریت مالی" در نشریات گروه "پزشکی"

Medical imaging is one of the most expensive sections of a hospital due to the use of superior technology, specialized personnel, and adherence to special protective regulations, all of which have a direct impact on the diagnosis and treatment of diseases. Time-driven activity-based costing (TDABC) provides an overview of hospital activities, enabling the identification and management of costs and resources with greater accuracy and ease. The purpose of this study is to examine the total costs of services and the unused capacity of resources to provide financial management solutions for hospital administrators.

This descriptive and retrospective study was conducted on the statistics and accounting data of a general hospital in Tehran in 2018. The study falls under the category of applied research due to the potential use of the results in financial management and resource consumption. The data collection method included the review of documents and financial statements, timing of all activities in the imaging department, and calculations based on the time-driven activity-based costing method, using Excel software, with the elimination of the cost of unused resources.

The study found that the total cost was mostly below the approved tariffs, with the main cost components being 34% manpower, 23% overhead, 22% equipment, and 15% consumables. The findings indicated that only 58% of resource provisioning expenses played a role in determining the total cost of services.

The findings of this research suggest that reducing the unused capacity of resources and organizational reforms can decrease the total cost of services, increase profitability, and optimize resource usage to enhance the quality of hospital services.

The treatment and care of burn patients in hospitals is known to be complex, specialized, time-consuming, and costly. Therefore, it is crucial to conduct an economic evaluation and resource analysis of burn services in hospitals, particularly within the armed forces. This study aimed to assess the cost-benefit feasibility of establishing burn services at Be'sat Hospital in Tehran, which is affiliated with the armed forces.

This analytical-applied study utilized common cost-benefit analysis techniques. The research population consisted of burn hospitals within the armed forces in Tehran, with Chamran Hospital and Be'sat Hospital being included. Be'sat Hospital in Tehran was selected as the research sample.

The findings revealed that over 93% of the benefits and 80% of the costs associated with establishing burn services at the hospital are direct. The cost-benefit analysis over a 5-year period showed varying profitability timelines based on bed occupancy rates. With a 70% occupancy rate, the capital return period is in the fourth year. Higher occupancy rates result in quicker profitability, while lower rates extend the time frame.

The economic justification indicators suggest that due to significant initial investments and delayed economic returns, establishing a burn sector may not be financially viable.

As one of the most expensive sections of health system, hospitals are of special importance among healthcare service providers, and the management of financial resources in this sector is essential for continuous provision of services. The high cost of the burn department and post-treatment care in the armed forces, which is one of the most needed units of this organization, has led to the financial analysis of the burn department in Chamran Hospital. The main goal of this study is for the policy-makers and managers of the country's health sector to adopt a suitable policy in the debate between quality and cost-effectiveness of establishing a burn unit in the field of health and treatment, so that, in addition to reducing the costs of this sector, they focus on positive external effects, including reducing the psychological pressure on the affected people.

This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.

Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.

According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.

Financial health is one of the key factors for the performance and sustainability of hospitals. Considering the importance of the topic, the present study has investigated the indicators of financial health in hospitals.

This meta-analysis approach to examine the financial health indicators in Iranian private hospitals. A systematic search strategy was implemented the "Winner, Amek, and Lee" model and reputable databases. The time for data retrieval was from 2016 to 2022. The collected data was analyzed using the effect size method and the fixed-effects model with the aid of CMA software.

  The study identified 55 articles that met the inclusion criteria. The analysis revealed that the highest number of articles related to financial health in private hospitals were published in the years 1399 and 1400, accounting for 16.8% of the total. Conversely, the lowest prevalence was observed in the years 1392, 1396, 1397, and 1401, with only 5.5% representation. Among the domestic studies, economic factors and patient volume emerged as the primary areas of focus, whereas education level and geographical characteristics received relatively less attention. In terms of foreign studies, patient volume and education level were the most extensively investigated, while social factors had the fewest studies.

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In line with their financial health, hospitals should pay attention to economic factors, environmental factors, level of education, crisis and geographic characteristics. Therefore, the results of this study can be used for hospital managers and policy makers in the field of improving the financial health of hospitals.

The proper selection of financial indicators can assist in making optimal decisions in financial resource management and enhancing the efficiency of universities. Therefore, the aim of this research was to identify the required financial indicators for designing and developing a comprehensive financial management system of the selected medical university.

The present cross-sectional study was conducted in 2022 in 2 stages. In the first stage, the required financial indicators for designing and developing a comprehensive financial management system were identified through a literature review and financial theoretical foundations. In the second stage, the content validity of the indicators for application in the financial system was assessed through a survey of experts using the Waltz and Bausell and Lawshe questionnaires. The research population consisted of a group of university experts from Tehran medical sciences universities with a minimum of 10 years of work experience and at least a bachelor's degree, and a proper recognition of relevant affairs in the field of financial management, auditing, and accounting. Among them, 21 individuals were purposefully selected. Data analysis was performed using MaxQDA 12 and Excel software.

A total of 17 financial indicators were identified and classified into 6 main areas, including "liquidity," "profitability," "revenue generation," "capital structure," "investment," and "financial risk." The highest level of Content Validity Ratio pertained to the "profit" and "human capital value added" indicators (CVR= 90 %), and the highest level of Content Validity Index was also related to the "labor cost” and “human capital value added" (CVI = 100 %).

University managers and policymakers can have a desired evaluation of the university financial performance using the proposed indicators in this research. Therefore, it is suggested to design software for recording indicators based on this model (17 indicators in 6 main areas) and establish a database for the assessment of the university financial performance and the mechanism for collecting and analyzing information based on it.

The corona virus epidemic has created significant economic effects on a global and national scale. Despite these effects, no evidence was found that could investigate the impact of this disease on business activities, especially from the accounting perspective. Therefore, this research was conducted with the aim of investigating the relationship between the disclosure of the financial effects of Corona and the future performance of companies admitted to the Tehran Stock Exchange.

The present research is a descriptive study. To conduct the study, the information of 117 companies that disclosed the Corona issue in information conferences available on the Kodal website during the years 1398 to 1400 were used.

The findings of the research showed that the disclosure of Corona has a negative and significant relationship with future sales, operating profit and net profit, and a positive and significant relationship with future operating cash flow. In addition, the amount of corona disclosure has a positive and significant relationship with short-term abnormal stock returns.

In general, the companies that have disclosed and provided more information about the financial effects of Corona, despite the weakening of the company's performance, their operating cash flow has increased, and investors have shown a positive reaction to the discussions related to Corona during the presentation of conferences.

Improving the family medicine program requires a deep understanding of the matter. This study has been conducted to integrate global experiences in the field of referral system and family medicine in selected countries.

In this comparative study, leading countries in the field of referral systems and family physicians such as the United Kingdom, France and Italy, as well as countries with a similar situation to Iran such as Turkey, which have begun similar reforms in their health system at the same time as Iran were selected to be reviewed.

Presented in four parts, the results of this study consist of the referral condition in the selected countries, financing and methods of the payment, advantages of the referral and family physician systems, and also strengths, weaknesses, opportunities and challenges of implementation system and family physician in the five selected countries.

A high percentage of public health needs can be covered in the form of primary health services and by first-line health care providers. The way to achieve this goal in many countries has been to restrict free access to specialized services in the form of a family physician and referral system . Informing and sensitizing family physicians about the financial consequences of their decisions and involving them in cashier affairs, as well as empowering them at the first level of the referral system to provide primary care and dealing with mistakes of their own and their peers at the first level of primary care comprise the most effective and efficient ways in effective implementation of this program.

In recent years, the country’s healthcare sectors are faced with several financial challenges due to increased cost. This has necessitated nurse managers to build financial management skills to enable them to lead in the provision of effective and efficient care while reducing cost. This demands adequate knowledge and skills in financial management. Accordingly, the research examined the financial management knowledge and skills of nurse managers in public hospitals of Iran.

The present study is a descriptive-analytical study based on a quantitative approach. Across-sectional design was employed using the census approach to collect data through a questionnaire from 269 nurse managers in public hospitals in two provinces of Fars and Sistan and Baluchestan. Data analyses were performed using descriptive and mean comparison tests (t-test and one-way ANOVA) via SPSS statistical software.

Nurse Managers in both provinces showed a low level of knowledge and skills in financial management. Gender, age, work experience, and level of education also did not affect the financial management skills of nurse managers. Also, the results showed that the level of knowledge of financial management skills (2.702) is higher than the ability to apply financial management skills (2.425) among nursing managers (t = 9.942 and P = 0.0005).

Nurse Managers play a significant role in the financial management of hospitals but have inadequate knowledge, skills, and competence in financial management. Recommendations include well-structured training and education on financial management using a multidisciplinary approach to enable nurse managers to gain the required knowledge and skills. Continuous experiential learning and mentorship programs should be developed for nurses before the assumption of management positions.

The primary aim of the financial reporting system is to provide qualified information. The aim of this study was to investigate the relationship between managers’ attitudes toward the quality of financial reports presented in Hormozgan University of Medical Sciences in 2018.

This was a descriptive-analytical study. The statistical population of this study comprised 50 senior and middle managers of Bandar Abbas University of Medical Sciences who were selected by census in 2018. Data were analyzed using a standard questionnaire containing 29 statementsby SPSS 21 using descriptive statistics, T-test, and ANOVA.

The results showed that there is a significant relationship between the average dimensions, the relevance of financial information, the accuracy of presenting information and understandability of information with gender in managers toward the quality of provided financial reports. Also, significant relationship exists between the comprehensibility of financial information with marital status, the accuracy and comprehensibility of information with age group, the relevance,accuracy and comprehensibility of financial information, with the managers' level of education, the comprehensibility of information with managers' work experience, the accuracy and relevance of financial information with the type of managers' employment.

The results of data analysis showed that the highest mean was related to the "relevance of financial information". As stated, information is relevant to help users anticipate past, present, and future events or be able to confirm or adjust their past expectations. Since most of the problems of today's organizations are economic problems, it is necessary to overcome these problems and solve them, to predict the present situation with the help of past and present information. Therefore, the highest average is assigned to this dimension.

Health financial reforms began in 2005 through four phases in order to achieve the maximum efficiency and effectiveness in this sector. The first phase was accrual accounting implementation instead of cash method. The aim of this study was to determine the most important improvement spaces of the first phase of reform in financial management (accrual accounting) in the viewpoints of financial experts employed in middle and operational levels of Universities of Medical Sciences. This qualitative study was conducted in Universities of Medical Sciences in 2013 using non-probability sampling method (snowball). Saturation was achieved only after 25 semi-structured interviews. Data were analyzed using content analysis by Kruger model. Seven areas of improvement including staffs, managers, information system, organizational culture, structure, process, and financial were identified as main themes. Each theme contained several sub-themes. Attempts and planning should be considered by decision makers in order to improve modifiable determinants through practical mechanisms in the first phase of health system financial management.

Nowadays، major changes have made in governmental structures، particularly health systems. In these organizations، increasing costs and customer expectations have shifted government attention towards the proper management of resources. Undoubtedly the decision to manage resources properly requires information including financial information which provided by accounting system. There are two types of manner of cash and accrual which used in the public accounting system. In the cash accounting، disadvantages such as lack of relevant information on how to manage the assets and liabilities has led that nowadays، many countries are moving towards accrual accounting. About this reform in governmental accounting system، the researchers were prompted to determine the challenges of deploying such a system. This study is a systematic review، aimed to consider the challenges of implementing accrual accounting in the public sector in 2012. For this purpose، 28 articles with keywords of accrual accounting+challenges، accrual accounting، accrual accounting+challenges were explored from domestic databases like SID، magiran and international sites such as Google scholar، science direct، Emerald، Health Business and their content were analyzed. Challenges to deploy the accrual accounting in public sector were grouped in six categories of management and leadership (Justified and supported by senior management of the implementation)، followers (Accounting auditors and specialized consultation teams in executive levels of the system)، environment (Surveillance system)، structure (organizational structure relevant to mentioned change and development of a system for evaluating the performance of the work)، manpower (Expertise، motivation and satisfaction of manpower) and work processes and standards (Development of strategy and action plan and feedback from the performance and existence of a specific theoretical framework to the public sector. Based on the results، it was recognized that three concepts of management and leadership، followers and environment are as three driving factors in the deployment of accrual accounting in the public sector which influence the lower levels namely structure، manpower and process as independent factors and technology and knowledge are key factors in relationship between mentioned categories. So، according to these variables، it is recommended that a Road Map is developed for change in financial system and change management is done by it.