حسابداری سلامت (Jul 2019)

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

  • A. Pifeh (Ph. D.),
  • R. Righi,
  • H. Zarei,
  • F. Soofi

DOI
https://doi.org/10.30476/jha.2019.68108.1209
Journal volume & issue
Vol. 8, no. 1
pp. 70 – 88

Abstract

Read online

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.

Keywords