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 chisquare 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

Chapter One

1.0 Introduction                                                                  

1.1 Background Of The Study                                                       

1.2 Statement Of the Problem                                                       

1.3 Objectives Of The Study                                                          

1.4 Research Questions                                                                

1.5 Formulation Of Hypotheses                                              

1.6 Significance Of The Study                                                        

1.7 Scope Of The Study                                                              

1.8 Limitations Of The Study                                                         

1.9 Definitions Of Terms       

Chapter Two

2.0 Review Of Related Literature  

2.1 Introduction        

2.2 Overview Of Expenditure Control     

2.3 The Expenditure Control Methods     

2.4 Internal Auditing Overview      

2.5 Management Audit                   

2.6 Cost Benefit Analysis       

2.7 Quantitative Models For Expenditure Control      

2.8 Items Related To the Income Generated In A Hospital 

2.9 Items Related To The Expenditure Of A Hospital  

2.10 The Expenditure Control Method That Are In Application    

2.11 Vote Card Method of Expenditure Control   

Chapter Three

Research design and Methodology 

3.0 Introduction       

3.1 Sources of Data         

3.2 Research Instrument       

3.3 Reliability and Validity of Research Instrument.  

3.4 Population                   

3.5 Sample Size/Technique      

3.6 Administration Of Research Instrument    

3.7 Method Of Data Analysis      

3.8 Decision Criterion For Validation Of Hypotheses  

Chapter Four

4.0 Data Presentation and Analysis        

4.1 Data Analysis/Presentation         

4.2 Testing Of Hypotheses       

4.3 Discussion of Findings       

Chapter Five

5.0 Summary of findings, Conclusion and Recommendations 

5.1 Summary of findings       

5.2 Conclusion         

5.3 Recommendation s       

Bibliography         

Appendix 1          

 Appendix 2