Financial management of hospital units in Bihor County Cover Image

MANAGEMENTUL FINANCIAR AL UNITATILOR SPITALICESTI DIN JUDETUL BIHOR
Financial management of hospital units in Bihor County

Author(s): Lucia Daina, Claudia Sărmăşan
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: financial management; hospital; indicators; maximize performance; budget execution.

Summary/Abstract: In 2007 in Bihor County there were six clinical hospitals, three municipal hospitals, one city hospital, two specialized hospitals, three health centers and five medical social centers. At the end of the year, the number of existing beds was 3891, the number of outpatients 126841, the index of use of beds 306.3, and the average duration of hospitalization 9.2 days. Budget execution has values ranging from 71.96% at the city hospital to 100% at Alesd and Marghita Hospital and at the Bratca Health Center. A decrease of the number of beds for acute care from 5184 in 2002 to 3891 in 2007-2008 was obtained by reorientation of services to day hospitalization and ambulatory services. A management that attracted financial allocations, an efficient use of resources, keeping financial records and specific legislative provisions according to accounting principles, provided "financial health" of the organizations and maximized performance.

  • Issue Year: 19/2009
  • Issue No: 1
  • Page Range: 464-471
  • Page Count: 8
  • Language: Romanian
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