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Javad Sajjadi Khasraghi, Mahmoud Salesi, Mohammad Meskarpour Amiri, Mohammad Mohammadian, Javad Khosmanzar, Manaf Abdi,
Volume 5, Issue 3 (10-2022)
Abstract

Introduction: The COVID-19 caused many changes in the performance and productivity of health service providers. The purpose of this study was to investigate the effects of the COVID-19 pandemic on the financial and performance indicators of one of the hospitals in Tehran.
Methods: This historical cohort study was conducted in the first 6 months of 2018 as the pre-pandemic period and the first 6 months of 2019 as the post-pandemic period. 13 performance indicators of inpatient departments; 9 operational indicators of the whole hospital and 3 financial indicators were included in the study. The data were received in a pre-designed Excel form from the statistics unit and quality improvement unit of the hospital, and after entering SPSS and checking their normality, they were analyzed with Wilcoxon's non-parametric test.
Results: Average indices of bed circulation (P=0.028), discharged patients (P=0.028) and hospitalized patients (P=0.046) were significantly reduced. The index of death before 24 hours (P=0.027) and after 24 hours (P=0.028) and ED discharge (P=0.028) also increased significantly. The average profit of the hospital at the current price and the actual price had increased significantly (P=0.028). Total current income increased, but real income decreased, which were not significant. Current and real costs were also reduced, only the real cost reduction was significant (P=0.028).
Conclusion: The COVID-19 had a significant impact on the hospital's financial and performance indicators. It’s necessary for hospital managers to have an appropriate model for the development of services and the sustainability of resources during a crisis.

Behrouz Yari, Fatemeh Ahmadi, Mojtaba Moradpour, Rahmatollah Mohammadipour,
Volume 7, Issue 3 (12-2024)
Abstract

Introduction: The financial management information system plays a vital role in the decision-making of managers of organizations. This system collects, organizes, and processes data and information related to the organization and provides them to managers in a usable form. Of course, these systems are in need of integration for optimal effectiveness.
Methods: In this study, a mixed method (qualitative-quantitative) was used to collect data. In the qualitative part, after conducting interviews with 18 experts and analyzing the data obtained from the interviews, 19 components were identified and extracted. Then, in the quantitative part, a mixed method of fuzzy interpretive structural modeling was used for modeling. The data in this part was also collected with the help of a self-interaction matrix and then analyzed with the help of MATLAB software.
Results: After analyzing the data, a four-level model was obtained, in which the component of integrated updating of subsystems was the most effective component, and the eight components of speed of financial information circulation, reduction or elimination of financial and administrative bureaucracy, cost management, time and action management, advanced financial and management reporting, management of accounting procedures and processes, liquidity management, and financial modeling were the most effective components of the model.
Conclusion: The integration of financial management information systems in the health insurance organization depends largely on the integrated updating of its dependent subsystems. Subsystems such as: complete audit program, financial and operational system interactions, advanced financial accounting system, decision support system, ensuring data security, and financial data integrity.


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