Analysis of financial revenue and expenditure of Thanh Thuy district health center from 2017 to 2019

Abstract

Objective: The objective of this study was to describe the current situation and the factors affecting the financial revenue and expenditure of Thanh Thuy District Health Center (DHC), Phu Tho province from 2017 to 2019. Methods: The study used quantitative combined with qualitative data to collect information on the financial revenue and expenditure of Thanh Thuy DHC. Quantitative data was collected through built-in tables and qualitative data was collected through interviews with hospital directors, leaders of departments, members of the fee collection council and medical service providers. Results: In general, the total revenue of Thanh Thuy DHC in 2019 nearly doubled the revenue in 2017 (from 67 billion VND to 111 billion VND). Total hospital expenditure tends to increase. Total expenditure in 2018 of the DHC increased by 7 billion VND (13.53%) compared to 2017. In 2019, total expenditure increased by 35.76 billion VND compared to 2018 (60.91%), compared to 2017 this figure was 42.76 billion VND (81.7%). The list balance between revenue and expenditure of the DHC tends to increase with a total balance of 15.7 billion VND, 23.9 billion VND and 16.7 billion VND in 2017, 2018 and 2019. Conclusion: Results from the research showed that the renovation of the hospital financial mechanism under the autonomized hospital policy was in the process of initial implementation. In addition, many issues emerged that needed to put into consideration and to be solved by higher authorities. Keywords: District Health Center financial revenue and expenditure medical examination and treatment