نموذج مقترح لقياس و تقويم جودة تكلفة اليوم العلاجي في المستشفيات غير الهادفة للربح : دراسة تطبيقية

Abstract EN

As the governmental hospitals are non profit organizations and the measures of the profit-based hospitals can not be used to measure and evaluate the uncompensated care provided in governmental ones, the problem of this study is how to measure and evaluate the cost of their activities to make sure that their specificpurpose fund is used efficiently and their goals are met effectively.

The main purpose of the research is to build up an accounting model with which the Not-for-profit hospitals cost can be measured and evaluated easily and objectively.

The dependent variable of this study is the "inpatient day service cost" while the independent variables that influence it are: hospital size quality, stay quality, occupancy quality, bed turnover quality, physician productivity quality, bed/specialist quality, bed/resident physician quality, bed./nurse quality, bed/nursing assistant quality, nurse/specialist quality, nurse/resident physician quality, outpatients quality, inpatients quality, case mix quality, hospital productivity quality, operation number quality, hospital death rate quality, and work days quality.

Among the results deduced are: - There is a negative relationship between the inpatient day service cost and stay quality, occupancy quality, physician productivity quality, bed turnover quality, hospital size quality, inpatients quality, outpatients quality, death rate quality, hospital productivity quality and, workdays quality.

- There is a positive relationship between the inpatient day service cost and bed/ specialist quality, bed/resident physician quality, bed/nurse quality, nurse/specialist quality, nurse/specialist quality, and case mix quality.

- The most important variables that influence the inpatient day service cost are: physicians, hospital size, case mix, length of stay, and workdays, with a correlation coefficient equals 0.96798.