Management of health facilities: Hospitals
Hospital costs
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Analysis of Hospital Costs: a manual for health managers
D. S. Shepard, D.Hodgkin, Y. E. Anthony, 2000 WHO
Principles and methods of cost analysis, hospital efficiency, use of information for decision-making, tables for computing costs, step-down allocation
(85 pages, pdf 281kb) -
Analysis of Hospital Costs: Exercises and answers
pdf, 922kb
Annex to the manual above
(21 pages) -
Improving Hospital Management Skills in Eritrea:
Costing Hospital Services Part 1, 2001-2002
Stephen N. Musau, B. Com, 2003, Partners for Health ReformPlus
Health sector financing; purpose of cost analysis; management accounting system for hospitals; hospital performance indicators; capacity utilization; cost efficiency; user-fee revenue; exemption policy; hospital management information
(51 pages, pdf 186kb) -
Hospital Global Budgeting
pdf, 801kb
Robert Dredge, 2004, The World Bank
a practitioners guide to the introduction of a hospital global budget set on predetermined objectives and measurable factors, based on the health needs of the population served; how a global budget can be established and managed; incentives for efficiency and performance; examples of different contracting regimes, and how they fit into a global budget framework; how to arrange contract for individual services; how to fund special payments that may vary from year to year; mechanisms for periodic revision of the budget.
(64 pages) - Sub-national and district management - Planning and budgeting of services