Financial Analysis for Financing and Budgeting Management of the Permanent Secretary Office, Ministry of Public Health-การวิเคราะห์การเงินเพื่อเป็นแนวทางในการบริหารจัดการด้านการเงินและงบประมาณในสำนักงานปลัดกระทรวงสาธารณสุข

บทคัดย่อ

       The objective was to study the effectiveness of management of scarce resources of all units of the Permanent Secretary Office, Ministry of Public Health. The result will be used for planning and requesting of annual budget and applied to improve quality of health care. The study compared the annual government budget, revenue and financial ratio of health facilities with the outcome indicators. Data were collected from secondary sources in 2005 from 75 provincial chief medical offices, 94 general/regional hospitals, 732 community hospitals, and 35,000 health centers. The important financial indicators to be analyzed were liquidity ratio, profitability ratio and solvency ratio. The study reported the total revenue of 122,341.5 million baht, 7,228.2 million baht of the central office and 115,113.3 million baht of the provincial, the total expenditure of 124,665 million baht, the central expenditure accounted for only 7,308.5 million baht and the provincial 117,356.5 million baht. It was found that the total revenue of all facilities was less than their expenditure by 2,323.5
million baht, the revenue in all of the provinces was less than the expenditure by 2,243.2 million baht and for central facilities, the revenue fell below the expenditure by 80.3 million baht. The factors which were affecting the deficits were the effectiveness of the hospital debt management, for example, the average debt collection period came up to 135 days for UC and 158 days for Non - UC. On the other hand, the health finance was hampered by low assets turnover of 1.09, of which every baht of asset investment only 0.70 baht was reaped in the UC case and 0.39 baht in the Non -UC. Moreover, the overall average cost per patient remained higher than the income per patient. As such,
the management and hence quality of care became volatile. The result of the study could be applied for the planning and request for budget allocation. The agency should pay more attention to increase the efficiency of budget allocation and financing process. The policy in terms of process of debt collecting and managing of revenue should also be developed and urgently calls for analysis of
cost effectiveness of medical equipment.

Key words: effectiveness of managemnt, outcome indicators, financial analysis