A COMPARATIVE STUDY OF EXPENDITURE CONTROL METHODS IN GOVERNMENT AND PRIVATELY OWNED HOSPITALS.

ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the related literatures. Equally, questionnaires, interview and observation, which sought to find out facts needed for analysing, were used. The questionnaires were analyzed by simple percentages while hypothesis were tested using chi-square statistics. The findings of the analysis indicate among others that the method of expenditure control used by both hospitals are not the same; The daily control method for private hospitals and the vote card method for Government Hospitals. The different methods of expenditure control used by the two hospitals are effective, but with slight loopholes associated with vote card method. I recommend among others that both hospitals should adhere strictly to authorization procedure for drug purchased and materials purchases. Both hospitals should exhibit high degree of cash management and employ competent personnel for proper and efficient expenditure control.

TABLE OF CONTENTS Approval pageii Certification pageiii Dedicationiv Acknowledgementv Abstractvii
Chapter One 1.0Introduction1 1.1Background Of The Study1 1.2Statement Of the Problem4 1.3Objectives Of The Study6 1.4Research Questions6 1.5Formulation Of Hypotheses7 1.6Significance Of The Study8 1.7Scope Of The Study9 1.8Limitations Of The Study9 1.9Definitions Of Terms10
Chapter Two 2.0Review Of Related Literature12 2.1Introduction12 2.2Overview Of Expenditure Control12 2.3The Expenditure Control Methods14 2.4Internal Auditing Overview19 2.5Management Audit25 2.6Cost Benefit Analysis27 2.7Quantitative Models For Expenditure Control28 2.8Items Related To the Income Generated In A Hospital32 2.9Items Related To The Expenditure Of A Hospital36 2.10The Expenditure Control Method That Are In Application37 2.11Vote Card Method of Expenditure Control42
Chapter Three Research design and Methodology 3.0Introduction45 3.1Sources of Data46 3.2Research Instrument47 3.3Reliability and Validity of Research Instrument.48 3.4Population49 3.5Sample Size/Technique50 3.6Administration Of Research Instrument52 3.7Method Of Data Analysis52 3.8Decision Criterion For Validation Of Hypotheses53
Chapter Four 4.0Data Presentation and Analysis54 4.1Data Analysis/Presentation54 4.2Testing Of Hypotheses67 4.3Discussion of Findings75
Chapter Five 5.0Summary of findings, Conclusion and Recommendations78 5.1Summary of findings78 5.2Conclusion79 5.3Recommendation s79 Bibliography82 Appendix 185 Appendix 286