Management for health services delivery

Management of resources and support systems:
Financial management


Operating & cost analysis

  • Guide for District Management: Financial management
    pdf, 33kb

    B. Engelbrecht, H. Jooste, G.Muller, T. Chababa and D. Muirhead, 2002, Department of Health, South Africa
    Explains the overall financial management processes.
    (3 pages)
  • Guide for District Management: Operating, Monitoring and Safeguarding
    pdf, 36kb

    B. Engelbrecht, H. Jooste, G.Muller, T. Chababa and D. Muirhead, 2002, Department of Health, South Africa
    Reflects the activities that happen throughout the financial year of operation; emphasises the importance of internal controls and covers the management of revenue, expenditure, assets and losses. (6 pages, 36kb)
  • Financing Health Systems Through Efficiency Gains
    M. Hensher, 2001, WHO, Commission on Macroeconomics and Health
    Technical efficiency; economic efficiency; failure to minimize physical inputs; failure to use the less cost combination of inputs; operation at the wrong point on either the short-run or long-run average cost curve.; a robust local data system; involvement of actors at all levels; feasibility of efficiency improvements; pronounced inefficiencies require substantial structural changes; more realistic to implement modest changes; properly qualified managers in the health profession
    (61 pages, pdf 162kb)
  • Ten Recommendations To Improve Use of Medicines In Developing Countries
    RO Laing, HV Hogerzeil and D Ross-Degnan, 2001,
    Health Policy and Planning 16(1): 13–20, Oxford University Press

    Simple methods to monitor drug use in a standardized way and to identify inefficiencies: standard treatment guidelines; essential drugs lists; pharmacy and therapeutics committees; problem-based basic professional training; and targeted in-service training of health workers
    (8 pages, pdf 55kb)
  • How to Manage The Finances of Your Healthcare Technology Management Teams
    pdf, 944kb

    Willi Kawohl, Caroline Temple-Bird, Andreas Lenel and Manjit Kaur, 2005, WHO
    Financial management cycle; operational plan and targets; budget process and format; activity-based accounting; financial monitoring tools and reports; financial decisions and action
    (133 pages)
  • Analysis of Hospital Costs: A Manual for Managers
    Donald S. Shepard, Dominic Hodgkin, Yvonne E. Anthony, 2000
    Principles and methods of cost analysis, hospital efficiency, use information for decision making
    (100 pages, pdf 281kb)
  • WHO Costing Tools Website
    Summary of main features of 13 costing tools, as well as information on a consultative process of assessment of the tools.
  • Mother-Baby Package Costing Spreadsheet
    1999, WHO/FCH/RHR/99.17
    Cost estimates, direct, overhead and capital costs; costs at health centres and hospitals; costs for each aspect of care; worksheets and user guides
  • Cost analysis in PHC. A training manual for programme managers
    Andrew Creese and David Parker (ed.), 1994, WHO
    Identification, calculation of costs, accountability, efficiency, equity, effectiveness, indicators, economic costs, household costs, managerial efficiency
    (Website with links to individual chapters, total 155 pages)
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