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بررسی اثربخشی اجرای طرح پرداخت مبتنی بر عملکرد در دانشگاههای علوم پزشکی استان سیستان و بلوچستان | ||
حسابداری سلامت | ||
مقاله 4، دوره 8، شماره 1 - شماره پیاپی 21، مرداد 1398، صفحه 70-88 اصل مقاله (459.06 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2019.68108.1209 | ||
نویسندگان | ||
دکتر احمد پیفه* 1؛ رخسانه ریگی2؛ حمید زارعی3؛ فریده صوفی4 | ||
1استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران | ||
2کارشناسارشد حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، سیستان و بلوچستان، ایران | ||
3کارشناسارشد حسابداری، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران | ||
4دانشجوی کارشناسی ارشد مدیریت منابع انسانی، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران | ||
چکیده | ||
مقدمه: با توجه به الزام قانونی دستورعمل پرداخت مبتنی بر عملکرد و ضرورت ارتقاء کمیت و کیفیت خدمات در بخش سلامت، که بر نظام اقتصادی کشور نیز مؤثر است، پژوهش حاضر به بررسی اثربخشی طرح پرداخت مبتنی بر عملکرد میپردازد. روش پژوهش: این پژوهش از نظر هدف، کاربردی و از نظر ماهیت دادهها، توصیفی تحلیلی با رویکرد پسرویدادی اسـت. جامعه آماری پژوهش شامل دانشگاههای علوم پزشکی استان سیستان و بلوچستان در بازه زمانی 1396-1389 (مشتمل بر پنج سال قبل و سه سال بعد از اجرای طرح پرداخت مبتنی بر عملکرد) است. در پژوهش حاضر برای گردآوری دادهها از برگه ارزیابی خدمات، تجزیه و تحلیل متون، گزارشهای مدیریتی و دادههای صورتهای مالی استفاده و تجزیهوتحلیل آماری دادههای مزبور از طریق رگرسیون چند متغیره انجام شده است. یافتهها: نتایج بیانگر این است که بین اجرای طرح پرداخت مبتنی بر عملکرد با درآمد بیمارستانها، حضور فعال کارکنان غیرمؤظف و کیفیت ارائه خدمات رابطه مثبت و معنیدار وجود دارد اما بین اجرای این طرح و ضریب اشغال تخت فعال رابطه معنیداری مشاهده نشد. نتیجهگیری: با توجه به مؤثربودن اجرای طرح پرداخت مبتنی بر عملکرد بر درآمد بیمارستانها میتوان اظهار داشت که این طرح تأثیر مثبتی بر عملکرد کارکنان بیمارستانها داشته و موجب فعالیت بیشتر آنان در بیمارستانها، ارائه خدمات بهتر و در مجموع بهبود اثربخشی شده است. بنابراین، به مسئولان و مجریان طرح پرداخت مبتنی بر عملکرد در وزارت بهداشت، درمان و آموزش پزشکی پیشنهاد میشود اجرای آن را به صورت گستردهتر در سایر استانها دنبال کنند. | ||
کلیدواژهها | ||
اثربخشی؛ بخش سلامت؛ دانشگاههای علوم پزشکی؛ درآمد؛ طرح پرداخت مبتنی بر عملکرد | ||
مراجع | ||
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