A Comparative Study Of Expenditure Control Methods In Government And Privately Owned Hospitals. (#7164)

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
Abstract  Chapter One 
1.0 Introduction              1 1.1 Background Of The Study   1  1.2 Statement Of the Problem  4 1.3 Objectives Of The Study   6 1.4 Research Questions        6 1.5 Formulation Of Hypotheses 7 1.6 Significance Of The Study 8  1.7 Scope Of The Study       9  1.8 Limitations Of The Study 9 1.9 Definitions Of Terms    10   Chapter Two  2.0  Review Of Related Literature                        12 2.1  Introduction                                        12  2.2  Overview Of Expenditure Control                     14 2.3  The Expenditure Control Methods                     19 2.4  Internal Auditing Overview  2.5  Management Audit                                    25 2.6  Cost Benefit Analysis                               27  2.7  Quantitative Models For Expenditure Control         28 2.8  Items Related To the Income Generated In A Hospital 32  2.9  Items Related To The Expenditure Of A Hospital      36 2.10 The Expenditure Control Method That Are In Application 37  2.11 Vote Card Method of Expenditure Control 42 
Chapter Three  Research design and Methodology  3.0 Introduction 45  3.1 Sources of Data 46  3.2 Research Instrument 47  3.3 Reliability and Validity of Research Instrument. 48  3.4     Population                                      49 3.5     Sample Size/Technique                           50 3.6     Administration Of Research Instrument           52 3.7     Method Of Data Analysis                         52 3.8     Decision Criterion For Validation Of Hypotheses 53   Chapter Four  4.0 Data Presentation and Analysis 54  4.1 Data Analysis/Presentation 54  4.2 Testing Of Hypotheses 67  4.3 Discussion of Findings 75 
Chapter Five  5.0 Summary of findings, Conclusion and Recommendations 78  5.1 Summary of findings 78  5.2 Conclusion 79  5.3 Recommendations 79  Bibliography 82  Appendix 1 85  Appendix 2 86