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首页> 外文期刊>Iranian journal of public health. >Investigating the Financial Performance of Universities of Medical Science and Health Services in Iran, Using Data Envelopment Analysis
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Investigating the Financial Performance of Universities of Medical Science and Health Services in Iran, Using Data Envelopment Analysis

机译：使用数据包络分析调查伊朗医学和卫生服务大学的财务绩效

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BackgroundUniversities of Medical Science and Health Services (UMSHSs) are among the main organizations in Iran's health-care section. Improving their efficiency in financial resource management through creating an appropri-ate coordination between consumption and resources is strategically vital. Investigating the financial performance as well as ranking the Iranian UMSHSs is the research objective.MethodsThe study is of descriptive and applied type. The study population includes the UMSHSs of Iran (n=42) among which 24 UMSHSs are selected. DEA is used with the aim to model and assess the financial performance in-cluding 4 inputs and 3 outputs. Also, linear regression is applied to determine the effectiveness of the applied indices as well as the level of the financial performance. Data are obtained from the Budgeting Center in the Ministry of Health and Medical Education, during 2010 mainly through forms designed based on the available balance sheets.ResultsThe average score of financial performance assessment for UMSHSs based on the DEA of input-oriented data is 0.74, assuming a constant scale of DEA-CRS. Thus, approximately 25% of the studied UMSHSs have maxi-mum relative performance and totally, there is about a 30% capacity to increase the financial performance in these UMSHSs.ConclusionMost Iranian UMSHSs do not have high financial performance. This can be due to problems in financial resource management especially in asset combining. Therefore, compilation and execution of a comprehensive pro-gram for organizational change and agility with the aim to create a kind of optimized combination of resources and assets is strongly recommended.
机译：背景医学科学与卫生服务大学（UMSHSs）是伊朗卫生保健部门的主要组织之一。通过在消耗和资源之间建立适当的协调来提高其在财务资源管理中的效率在战略上至关重要。研究目的是调查财务绩效以及对伊朗的UMSHS进行排名。方法该研究属于描述性和应用类型。研究人群包括伊朗的UMSHS（n = 42），其中选择了24个UMSHS。使用DEA的目的是对财务绩效进行建模和评估，包括4个输入和3个输出。同样，线性回归用于确定所应用指数的有效性以及财务绩效水平。数据主要是通过根据可用资产负债表设计的表格在2010年从卫生和医学教育部预算中心获得的。结果基于投入数据的DEA的UMSHS财务绩效评估的平均得分为0.74，假设DEA-CRS规模不变。因此，大约有25％的UMSHS具有最高的相对绩效，并且总共有30％的能力可以提高这些UMSHS的财务绩效。结论大多数伊朗UMSHS的财务绩效都不高。这可能是由于财务资源管理中的问题，尤其是资产合并中的问题。因此，强烈建议编译和执行用于组织变革和敏捷性的综合程序，以创建一种资源和资产的优化组合。

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