An Operational Efficiency Analysis for Government Hospitals in Chiang Rai Province

Abstract

The purposes of this research were to study, analyze and compare the operational efficiency trends of government hospitals in Chiang Rai Province during the fiscal year 2017 - 2019 as well as analyze the causes and methods to solve the operational inefficiency of government hospitals in Chiang Rai Province using the financial statements of the year 2017- 2019 of government hospitals in Chiang Rai Province. The financial ratio in the aspect of operational efficiency was analyzed by using a benchmark to measure the financial ratio. The analysis results found the trends in a fair level and a low level of the criteria. Therefore, the researcher conducted the interview with the accountants at the government hospitals in Chiang Rai Province to find the causes and the solutions onwards.

The results of the research indicated that the government hospitals in Chiang Rai Province tended to have problems with the expense collecting system or had ineffective medical fee charges. As a result, the government hospitals in Chiang Rai Province must expedite the collection of medical fees in due time. For the problems of debt and ineffective medical fee charges, the government hospitals in Chiang Rai Province must have a suitable repayment plan with less refinance than monthly payment and provide adequate revenues to cover expenses so as not to incur additional debts. For the problem of ineffective asset utilization or over-investment in assets, the government hospitals in Chiang Rai Province are required to control the procurement of durable goods and construction materials in accordance with the procurement plan in order to prevent the over-investment in assets.