SURVEY THE PROCESS OF COLLECTION AND TURNOVER OF RECEIVABLES, YEARLY BUDGET LAWS IN HEALTH SECTOR

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RAHBAR AHMAD; RIAHI LEILA; EBRAZEH ALI; IZADI AHMAD REZA

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Journal Paper

Paper Information

Journal: ARCHIVE OF HYGIENE SCIENCES Year:2016 | Volume:5 | Issue:4 Page(s): 295-301

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Title

SURVEY THE PROCESS OF COLLECTION AND TURNOVER OF RECEIVABLES, YEARLY BUDGET LAWS IN HEALTH SECTOR

Author(s)

RAHBAR AHMAD | RIAHI LEILA | EBRAZEH ALI | IZADI AHMAD REZA | Issue Writer Certificate

Keywords

RECEIVABLES COLLECTION

TURNOVER COLLECTION

BUDGET LAWS

HEALTH SECTOR

IRAN

Abstract

Background & Aims of the Study: The evaluation of financial performance is one of the main tasks of the manager that is very important. Any decision-making and rational planning in order to increase productivity and survey the effect of adopted decision on the organization performance is in relation to the accurate assessment of financial performance.The aim of this study was to investigate the process of collection and turnover of receivables and rules of hospital budget in Qom University of medical sciences during the fourth and fifth development plan.Materials and Methods: This is a descriptive-analytic and cross-sectional study. It was used from researcher-made forms for collecting data. The data after collection from financial filing unit entered to the excel software and then the period of RECEIVABLES COLLECTION, circulation of receivables and average daily sales and average intake accounts was analyzed by using of activity ratios formula.Results: Our findings show that during the fourth and fifth development program, the turnover of receivables decreased from four times in the year to three times in the year and it is less than the least standard that is five times in the year. And the period of RECEIVABLES COLLECTION increased from 72 days to 147 days and it is more than the maximum standard that is 67 days. This issue is indication of bad situations of insurance companies of undercontract with hospitals in paying of their obligations during study period.Conclusion: The period of collection and turnover of receivables of selected hospitals takes distance from the standard amount that needs to intervention at the macro level of decisionmaking. This study showed that resorting to legal leverage over the fourth and fifth development plan have not any impact on the improvement of reimbursement process. Therefore, the practical action of politicians about reformation of insurance’s structure and review of the ways of financing can be effective.

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APA: Copy

RAHBAR, AHMAD, RIAHI, LEILA, EBRAZEH, ALI, & IZADI, AHMAD REZA. (2016). SURVEY THE PROCESS OF COLLECTION AND TURNOVER OF RECEIVABLES, YEARLY BUDGET LAWS IN HEALTH SECTOR. ARCHIVE OF HYGIENE SCIENCES, 5(4), 295-301. SID. https://sid.ir/paper/333038/en

Vancouver: Copy

RAHBAR AHMAD, RIAHI LEILA, EBRAZEH ALI, IZADI AHMAD REZA. SURVEY THE PROCESS OF COLLECTION AND TURNOVER OF RECEIVABLES, YEARLY BUDGET LAWS IN HEALTH SECTOR. ARCHIVE OF HYGIENE SCIENCES[Internet]. 2016;5(4):295-301. Available from: https://sid.ir/paper/333038/en

IEEE: Copy

AHMAD RAHBAR, LEILA RIAHI, ALI EBRAZEH, and AHMAD REZA IZADI, “SURVEY THE PROCESS OF COLLECTION AND TURNOVER OF RECEIVABLES, YEARLY BUDGET LAWS IN HEALTH SECTOR,” ARCHIVE OF HYGIENE SCIENCES, vol. 5, no. 4, pp. 295–301, 2016, [Online]. Available: https://sid.ir/paper/333038/en

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