This paper presents an empirical investigation to identify the effects of different factors on the performance of North western public hospitals in Vietnam. Data were collected by using questionnaire delivered to 426 participants drawing from 42 public hospitals in the Northwest provinces of Vietnam. The study used correlation regression to determine the effects of different factors on the performance of the hospitals. The study used balanced score card method to study the effects of non-financial along with financial factors on the performance of the hospitals. The results show that financial figures were the most important factors influencing on the performance of the hospitals followed by customer, mission, internal process, training and staff development. Based on the research results, some key recommendations were proposed aiming to improve the performance of the public hospitals in Vietnam.
The study is conducted to investigate the impact levels of determinants on financial performance of public hospitals in the Northwest of Vietnam in the discipline of management accounting. Data are collected from 43 public hospitals in the Northwest of Vietnam. Regression analysis is employed for determining the impact levels of factors on financial performance of public hospitals in Vietnam. The results show that the impact levels of determinants on financial performance decrease from the factors of efficiency of revenue and expenses, efficiency of staff working, mission role, quality standard, satisfaction of service quality, quality of treatment, service supply, strategic planning, financial management efficiency, mission achievement, activity strategy planning; customer's expectations, ratio of doctor per patient. Based on the findings, some suggestions are given for improving financial performance of public hospitals in the Northwest in particular and public hospitals in Vietnam in general.
The article is made on the basis of a research method to review published documents related to the current model of performance evaluation according to financial and nonfinancial factors in the world. The review process of documents on each type of effectiveness evaluation model shows that: There is a performance evaluation model based solely on the financial factors of the entity, there are a number of models that allow performance evaluation based on both financial and non-financial factors to assess the overall performance of an organization. At the same time, the research has analyzed and pointed out the advantages, applicability and certain limitations of each model. From there, the article gives some discussion to consider the suitability of each performance evaluation model for different types of organizations. These are also recommendations for managers in each type of organization to choose to apply an appropriate model to achieve their organization's goals.
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