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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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Background: Universities 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 appropriate coordination between consumption and resources is strategically vital. Investigating the financial performance as well as ranking the Iranian UMSHS_s is the research objective.Methods: The 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 including 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. Results: The average score of financial performance assessment for UMSHSs based on die DEA of input-oriented data is 0.74, assuming a constant scale of DEA-CRS. Thus, approximately 25% of the studied UMSHSs have maximum relative performance and totally, there is about a 30% capacity to increase the financial performance in these UMSHS_s.Conclusion: Most Iranian UMSHS_s 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 program 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（UMSHS）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财务资源管理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UMSHS_s进行排名。方法：研究是描述性和应用性的。研究人群包括伊朗的UMSHSS（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。数据主要通过根据可用资产负债表设计的表格从卫生与医学教育部预算中心获得，2010年。结果：假设DEA-CRS的规模不变，基于投入导向数据的DEA的UMSHS财务绩效评估的平均得分为0.74。因此，大约25％的UMSHS具有最高的相对绩效，总体而言，这些UMSHS具有30％的能力来提高财务绩效。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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