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Title:ANALIZA POSLOVNE UČINKOVITOSTI IN USPEŠNOSTI V JAVNEM ZDRAVSTVENEM ZAVODU: PRIMER UPORABE URAVNOTEŽENEGA SISTEMA KAZALNIKOV
Authors:ID Babšek, Gregor (Author)
ID Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Babsek_Gregor_2011.pdf (1,74 MB)
MD5: 09ED0F99D8BB19505AC6D4462869B7C9
PID: 20.500.12556/dkum/3d2f00fa-e386-434a-a6e3-df3978ae3d33
 
Language:Slovenian
Work type:Final seminar paper
Organization:EPF - Faculty of Business and Economics
Abstract:Javni zdravstveni zavodi so neprofitne organizacije, katerih cilj ni doseganje dobička, ampak zadovoljevanje potreb, ki so v javnem interesu, kar pomeni izboljšanje zdravstvenega stanja prebivalstva, kakovost življenja in tudi blagostanja. Financiranje in poslovanje zdravstva je vezano na delovanje zdravstvene blagajne. Uspešno pridobivanje finančnih sredstev je za zdravstvo zelo pomembno, saj ima vpliv na višino sredstev za uresničevanje zdravstvenih programov. Javni zdravstveni zavodi so financirani pretežno iz Zavoda za zdravstveno zavarovanje, majhen delež prihodkov predstavlja dodatno zavarovanje (iz zdravstvenih zavarovalnic) in tržna dejavnost. Javni zdravstveni zavodi morajo z pridobljenimi finančnimi sredstvi racionalno ravnati in jih usmerjati v opravljanje osnovne dejavnosti, tako da s čim manjšimi stroški zagotovijo kakovost opravljene zdravstvene storitve (Štruc 2006, 29). Sodobne poslovne razmere tako v javnem, kot tudi v zasebnem sektorju, povečujejo zahtevo po natančnih, zanesljivih in pravočasnih informacijah, ki so pogoj za pozitivno poslovanje organizacije. Pri tem pa je potrebno upoštevati učinkovitost in uspešnost poslovanja. Uspešnost v javnih zdravstvenih zavodih je vezano na njihovo poslanstvo in zadovoljevanje potreb uporabnikov. Uspešnost javnega zdravstvenega zavoda lahko merimo tako z vidika medicinske stroke (zdravstveno storitev izvedemo ne glede na porabo virov) in z računovodskega vidika (uspešnost gospodarjenja z viri) (Kavčič 2005, 7). Z učinkovitostjo pa v zdravstvu dosegamo najboljši možni rezultat zdravljenja pri danih virih, kar pomeni, da zdravstvo učinkovito takrat, ko s svojimi zdravstvenimi storitvami zagotovi pacientom največjo možno stopnjo zdravja. Merjenje učinkovitosti in uspešnosti je v javnem sektorju zelo oteženo; ugotovljena uspešnost in učinkovitost javnega zavoda pa je nadzor in merilo k večji racionalnosti (Kuhar 2007, 36). Za zagotavljanje učinkovitosti in uspešnosti lahko v javni zdravstveni zavod vpeljemo sodobne metode, med katerimi je zanimiv uravnotežen sistem kazalnikov, kjer je na prvem mestu v javnih zdravstvenih zavodih vidik poslovanja s strankami. Z uravnoteženim sistemom kazalnikov tako lažje preverimo ali organizacija sledi strateškim ciljem in poslanstvu, ob ugotovljenih odstopanjih pa uvedemo kurativne ukrepe. Uravnotežen sistem kazalnikov v zdravstvenih zavodih prikazuje medsebojno odvisnost zdravstvenega zavoda, zaposlenih in bolnikov. Vsaka organizacija si mora prizadevati za čim boljše poslovanje in za čim boljše odnose med zaposlenimi ter s ključnimi strankami. Za odpravljanje težav je smiselno sprotno in temeljito preverjanje vseh uravnoteženih kazalnikov in odpravljanje odstopanja od vpeljanih smernic in standardov kakovosti v organizaciji. Z nalogo sem ugotovil, da je v javne zdravstvene zavode smiselno in priporočljivo vpeljati uravnotežen sistem kazalnikov, ki zavodu omogočajo ugotovitev trenutnega stanja in morebitno izboljšanje za učinkovito in uspešno delovanje v prihodnosti.
Keywords:Javni zavod, javni zdravstveni zavod, neprofitne organizacije, posebnosti računovodenja javnih zavodov, finančni načrt javnega zdravstvenega zavoda, uspešnost, učinkovitost, uravnotežen sistem kazalnikov.
Place of publishing:Maribor
Publisher:[G. Babšek]
Year of publishing:2011
PID:20.500.12556/DKUM-19659 New window
UDC:005.336.1
COBISS.SI-ID:10884636 New window
NUK URN:URN:SI:UM:DK:5YNCZILH
Publication date in DKUM:07.12.2011
Views:5452
Downloads:754
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ANALYSIS OF A BUSINESS EFFICIENCY AND EFFECTIVENESS AT THE PUBLIC HEALTH INSTITUTION: THE CASE OF BSC
Abstract:Public health institutes are non-profit organisations whose aim is not profit, but the satisfaction of needs that are in the public interest, which means the improvement of the health status of the population, the quality of life and wealth. The financing and operation of health services is bound to the functioning of the health budgets. Successfully obtaining the financial resources of health is very important, because it has an impact on the level of resources for the implementation of health programmes. Public health services are financed mainly from the Institute for health insurance, a small proportion of revenue is a further insurance (health insurance) and market activity. Public health institutions, with the derived financial means rational handled and steer in the provision of basic activities, so that with the minimum costs to ensure the quality of the services (Štruc 2006, 29). Modern business conditions both in the public, as well as in the private sector, increasing the demand for accurate, reliable and timely information as a condition for the viability of the organization. Taking into account the effectiveness and efficiency of operations. Performance in public health institutions is tied to their mission and meet the needs of users. The performance of the public health Institute can be measured both in terms of the medical profession (medical service is carried out without regard to the consumption of resources) and the financial point of view (the effectiveness of the management of resources) (Kavčič 2005, 7). With the efficiency we achieve in the health treatment in the best possible outcome given the sources, which means that health effectively at the time when their health services to ensure the greatest possible level of health of patients. Measurement of the efficiency and effectiveness is in the public sector very difficult; determined the effectiveness and efficiency of the public institution, control and scale to greater rationality (Kuhar 2007, 36). To ensure the efficiency and effectiveness may be in the public health Institute vpeljemo modern methods, among which is an interesting and balanced system of indicators, where in the first place in the public health institutions aspect of business with customers. Through the balanced system of indicators to check for the organization follows the strategic goals and mission, and at the discrepancies and curative measures. A balanced system of indicators in health institutions shows the interdependence of the Health Institute, employees and patients. Each organization must endeavour to optimise the business and for better relations between employees and with key customers. For troubleshooting, ongoing and thorough check of all balanced indicators and eliminate derogations from the place of the guidelines and quality standards in the organization. The task I found that it is in the public health centres, it is advisable to introduce a sensible and balanced system of indicators which permit the identification of the establishment of the current situation and possible improvements for the efficient and successful operation in the future.
Keywords:public institution, the public health Institute, a non-profit organization, peculiarities of accounting in public institutions, the financial plan of the public health Institute, effectiveness, efficiency, balanced scorecard


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