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Identifier

000404229

Title

Η τήρηση μητρώου δεσμεύσεων και το διπλογραφικό σύστημα ως άξονες ορθής παρακολούθησης και πληροφορίας στα Νοσοκομεία. Αποτελούν ένα αξιόπιστο και λειτουργικό εργαλείο εφαρμογής των καταρτισμένων προϋπολογισμών;

Alternative Title

The use of monitoring of obligation records and double book entry system in terms of information and administration for Hospital Management. Are they reliable and functional for the proper monitoring of the execution of the approved budget

Author

Ακριτίδης, Πρόδρομος

Thesis advisor

Φιλαλήθης, Αναστάσιος
Σουλιώτης, Κυριάκος

Abstract

There is a need for greater standardisation of financial factors in the area of public health due to the diminishing fiscal conditions of previous years. Moreover large budget cuts have created greater pressure on hospitals the impact of which could be partially overcome with better administration and information flow to the hospital management. As far as accounting standardisation and monitoring, the public sector has benefited from the utilisation of relevant experience and methods used in the private sector in order to maximise the positive financial and administrative benefits. This dissertation aims to investigate the degree of utilization of the double book entry system by the finance departments of Cretan Hospitals whether this system complies with the basic accounting principles and provides the information needed by the management. This information can be used by management to analyse budget data, to achieve specific targets, to calculate several financial indexes and operate the hospital efficiently with restricted funding. The monitoring of obligation records that was recently legislated in 2010 is the second basic chapter of this dissertation. In this chapter we will examine how overdue payments can be reduced, what causes them and what is their actual size

Language

Greek

Subject

Head of financial budjet department

Overdue payments

Προϊστάμενος οικονομικών υπηρεσιών

Issue date

2016-12-13

Collection

School/Department--School of Medicine--Department of Medicine--Post-graduate theses

Type of Work--Post-graduate theses

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