بررسی اثربخشی اجرای طرح پرداخت مبتنی بر عملکرد در دانشگاه‌های علوم پزشکی استان سیستان و بلوچستان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران

2 کارشناس‌ارشد حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، سیستان و بلوچستان، ایران

3 کارشناس‌ارشد حسابداری، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران

4 دانشجوی کارشناسی ارشد مدیریت منابع انسانی، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران

چکیده

مقدمه: با توجه به الزام قانونی دستورعمل پرداخت مبتنی بر عملکرد و ضرورت ارتقاء کمیت و کیفیت خدمات در بخش سلامت، که بر نظام اقتصادی کشور نیز مؤثر است، پژوهش حاضر به بررسی اثربخشی طرح پرداخت مبتنی بر عملکرد می‌پردازد.   
روش پژوهش: این پژوهش از نظر هدف، کاربردی و از نظر ماهیت داده‌ها، توصیفی‌ تحلیلی با رویکرد پس‌رویدادی اسـت. جامعه آماری پژوهش شامل دانشگاه‌های علوم پزشکی استان سیستان و بلوچستان در بازه زمانی 1396-1389 (مشتمل بر پنج سال قبل و سه سال بعد از اجرای طرح پرداخت مبتنی بر عملکرد) است. در پژوهش حاضر برای گردآوری داده‌ها از برگه ارزیابی خدمات، تجزیه و تحلیل متون، گزارش‌های مدیریتی و داده‌های صورت‌های مالی استفاده و تجزیه‌وتحلیل آماری داده‌های مزبور از طریق رگرسیون چند متغیره انجام شده است.
یافته‌ها: نتایج بیانگر این است که بین اجرای طرح پرداخت مبتنی بر عملکرد با درآمد بیمارستان­ها، حضور فعال کارکنان غیرمؤظف و کیفیت ارائه خدمات رابطه مثبت و معنی‌دار وجود دارد اما بین اجرای این طرح و ضریب اشغال تخت فعال رابطه معنی­­داری مشاهده نشد.
نتیجه‌گیری: با توجه به مؤثربودن اجرای طرح پرداخت مبتنی بر عملکرد بر درآمد بیمارستان­ها می­توان اظهار داشت که این طرح تأثیر مثبتی بر عملکرد کارکنان بیمارستان‌ها داشته و موجب فعالیت بیشتر آنان در بیمارستان­ها، ارائه خدمات بهتر و در مجموع بهبود اثربخشی شده است. بنابراین، به مسئولان و مجریان طرح پرداخت مبتنی بر عملکرد در وزارت بهداشت، درمان و آموزش پزشکی پیشنهاد می­شود اجرای آن را به صورت گسترده­تر در سایر استان‌ها دنبال کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effectiveness of Implementing Performance-Based Payment Plan on Sistan and Baluchestan University of Medical Sciences

نویسندگان [English]

  • A. Pifeh (Ph. D.) 1
  • R. Righi 2
  • H. Zarei 3
  • F. Soofi 4
1 Assistant Professor, Department of Accounting, Sistan and Baluchestan University, Sistan and Baluchestan, Iran
2 M. A. in Accounting, Zahedan Branch, Islamic Azad University, Sistan and Baluchestan, Iran
3 M. A. in Accounting, Sistan and Baluchestan University, Sistan and Baluchestan, Iran
4 M. A. Student in Human Resources Management, Sistan and Baluchestan University, Sistan and Baluchestan, Iran
چکیده [English]

Introduction: Due to the legal requirement of performance-based payment instruction and the necessity of improving the quantity and quality of services in the health sector affecting the national economic system, this study investigates the effectiveness of the performance-based payment plan.
Method: This research is applied in terms of purpose, and it is descriptive-analytic in terms of data with an ex post facto approach. The statistical population consisted of Sistan and Baluchestan Universities of Medical Sciences from 2010 to 2017 including the last five years ago and three years after the implementation of performance-based payment plan). Service evaluation form, text analysis, management reports, and financial statements data were used to collect data and then multivariate regression was used to analyze data.
Results: The results indicate that there is a positive and significant relationship between the implementation of the performance-based payment plan and the income of the hospitals, the active presence of non-executive staff and the quality of service provision, while there is no significant relationship between the implementation of this plan and active beds occupancy rate.
Conclusion: Considering the effectiveness of the implementation of performance-based payment plan on hospitals’ income it can be stated this plan has affected the hospitals staff performance positively. It has also resulted in increasing staff’s activities in hospitals, providing better services, and improving effectiveness as a whole.  Therefore, the providers of performance-based payment plan in the Ministry of Health and Medical Education are suggested to implement this plan in other provinces broadly.

کلیدواژه‌ها [English]

  • effectiveness
  • Health Sector
  • Income
  • Performance-Based Payment Plan
  • Universities of Medical Sciences
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