Financing Efficiency on Albanian Tertiary Healthcare Facilities

Abstract

The expected introduction of Diagnosis Related Groups in Albanian Healthcare (DRGs) emphasizes the need of an adequate cost accounting system that sustains the financing of efficiency on healthcare tertiary facilities, and considers all factors of production allocated to each unit of output in order to lead the hospitals’ financing to a more efficient allocation of resources.

This leads to an accurate analysis of the correlation between financing and the criterion used up to now by the Albanian Compulsory Healthcare Insurance Fund (CHIF) to allocate the financing. The data, that has been collected, was analyzed using descriptive statistics methods in particular, correlation analysis and significance test. By performing the statistical analyses, the results revealed that the financing of hospitals does not statistically describe the performance of the healthcare facility leading to an inefficient use of financing.

In order to sustain the use of DRGs, a paying system that promotes an efficient use of resources, leading to an increased quality of output, a different financing criterion must be chosen, so, all the factors of production are considered and allocated to each unit of output. Moreover, a standard information system must be used for all healthcare facilities.