Hospital Finance Management
Ekha Kalanoba Sembiring
2013
OVERVIEW EXPOSURE
- INTRODUCTION
TO HEALTHCARE FINANCIAL MANAGEMENT
- WHY it important for DOCTORS/ medical staff
to understand finances?
- Making
the best use of the money available
- MAIN
FINANCIAL ACTIVITIES
- Konsep
umum profitabilitas
- Governance,
Direction and Leadership
INTRODUCTION TO HEALTHCARE FINANCIAL MANAGEMENT
- Evaluation
and planning.
- Long-term
investment decisions.
- Financing
decisions.
- Working
capital management.
- Contract
management.
- Financial
risk management.
WHY it important for DOCTORS/ medical staff to understand finances ?
Doctors need to understand the importance of finance, the
work carried out by finance staff and how this links to clinical activity
undertaken. Such knowledge will provide them with increased power in terms of
helping to decide, along with service managers, where scarce resources should
be allocated and used – for example, when they are planning how to meet new
local health challenges or considering how best to use the resources available
to improve services.
WHY it important for
DOCTORS/ medical staff to understand finances ?
BUT SOMETIMES Doctor or Medical Staff think:
It’s not my job to look after the money. I became a
doctor to cure the sick and not count the beans. Shouldn’t I be left to do my
job and the finance people left to do theirs?
but the fact is…:
ü Financial
management is a key aspect of general management and it is the responsibility
of all managers, not just finance staff. It is important that clinicians and
all staff that commit resources (for example by ordering equipment or
requesting scans) understand the implications of their decisions. Clinicians
cannot properly manage services without understanding the finances.
Making the best use of the money available
v achieving
value for money
v why
public bodies are required to make efficiency savings
v some
of the key financial information to assist decision making, including
explaining costing
v and
benchmarking some recent developments within healthcare finance; and
v the
finances of changing service delivery
MAIN FINANCIAL ACTIVITIES
- RATes
- MARKETing
VALUE
- FINANCE
service/ SALES
- PURCHASING
& Logistic
- Accounts
PAYABLE
- Accounts
RECEIVABLE
- MONITORING
attached
- Accounting
- Internal
AUDIT
Rates
Ø It's
good in a committee
Ø Strategy
in determining rates
Ø Test
and consider the final result
Ø Do
socialization and preparation of final
Ø publish
and impose tariffs
Marketing Value
Target and evaluation
Cooperation with companies
Cooperation with doctors
Wise and effective publication
Watched the quality of service
Attention to corporate partners
Marketing incentives right
Make a useful event
Finance Sevice
Process and the accuracy of the input bill
Out Patient Service process
In Patient Service process
Standart and evaluation
Means of supporting
Purcahasing and Logistic
Honesty and objectivity
Planning & Budgeting
Process control in the procurement of goods
Effective communication with users and providers
Accounts Payable
TOP
Detail process
Proper authorization
Recording and filing a reliable
Account Receivable
v Monitoring
patients in care bill
v Billing
file examination
v On
time billing
v Effective
collection efforts
v Monitoring
aging
Monitoring/ Internal Controll
Pendapatan / Sales
Penerimaan pendapatan
Pengadaan barang/ Logistik
Pengeluaran dana (operasional diluar jasa medis)
Pembayaran jasa medis
Accounting
INTERNAL AUDIT
Profitabilitas Unit
Pendapatan
Biaya
Pendapatan detail
I. PENDAPATAN
I.1. Pendapatan Jasa Dokter
I.1.1. Pendapatan Konsultasi Bruto
I.1.2. Pendapatan Jasa Tindakan Bruto
Total Pendapatan Jasa Dokter
I.2. Pendapatan Administrasi
I.2.1. Pendapatan Registrasi
I.2.2. Pendapatan Kartu Baru
Total pendapatan Administrasi
I.3. Pendapatan penunjang
1.3.1. Pendapatan Alkes
1.3.2. Pendapatan Obat
1.3.3. Pendapatan Laboratorium
1.3.4. Pendapatan Radiologi
1.3.5. Pendapatan Tindakan UGD
1.3.6. Pendapatan Sewa Ambulance
1.3.7. Pendapatan Sewa Kamar Tindakan
Total Pendapatan penunjang Lainnya
Total pendapatan Bruto
I.4. Biaya pengurang pendapatan
I.4.1. Biaya pajak Jasa dokter
Total Biaya pengurang pendapatan
Total penerimaan dan Biaya pengurang pendapatan
TOTAL PENDAPATAN UNIT
NETTO
Biaya detail
BIAYA TETAP
I.1BIAYA TETAP
LANGSUNG
I.1.1 Bahan
I.1.1.1 Bahan Habis Pakai
I.1.1.2 Obat-Obatan
Total Bahan
I.1.2 Biaya
Tenaga Kerja Langsung
I.1.2.1 Tenaga kerja dokter
I.1.2.1.1 gaji
I.1.2.1.2 Tunjangan kesehatan
I.1.2.1.3 Tunjangan Jamsostek
I.1.2.1.4 Biaya Pajak PPh 21 dokter
I.1.2.1.5 Biaya makan karyawan
Total tenaga kerja dokter
I.1.2.2 Tenaga Kerja Langsung Lainnya
I.1.2.2.1 gaji
I.1.2.2.2 Tunjangan kesehatan
I.1.2.2.3 Tunjangan Jamsostek
I.1.2.2.4 Biaya Pajak PPh 21 perawat
I.1.2.2.5 Biaya makan
karyawan
Total tenaga kerja dokter
Total Biaya tetap langsung
I.2 BIAYA TETAP TIDAK LANGSUNG
I.2.1 Biaya Tetap Tenaga Kerja Tidak Langsung
I.2.1.1 gaji
I.2.1.2 Tunjangan kesehatan
I.2.1.3 Tunjangan Jamsostek I
.2.1.4 Biaya Pajak PPh 21 karyawan
I.2.1.5 Biaya makan karyawan
Total tenaga kerja tidak langsung (administrasi)
I.2.2 Biaya
Sewa bangunan, Depresiasi & Amortisasi
I.2.2.1 Biaya sewa alat medis
I.2.2.2 Biaya sewa bangunan
I.2.2.3 Biaya sewa non medis
I.2.2.4 Biaya sewa
kendaraan
I.2.2.5 Amortisasi
Akreditasi
Total biaya penyusutan dan amortisasi
I.2.2 Biaya
Umum
I.2.2.1 Biaya keamanan
I.2.2.2 Biaya kebersihan
I.2.2.3 Biaya asuransi
Total Biaya Umum
I.2.3 Biaya
Pemeliharaan
I.2.3.1 Biaya
perbaikan dan perawatan alat medis
I.2.3.2 Biaya perbaikan dan perawatan non medis
I.2.3.3 Biaya
perbaikan dan perawatan kendaraan
Total Biaya Pemeliharaan
Total Biaya tetap tidak langsung
TOTAL BIAYA TETAP
Biaya detail
BIAYA TIDAK TETAP
III.1 BIAYA
TENAGA KERJA LANGSUNG
III.1.1 Biaya konsumsi dokter tindakan I
II.1.2 Biaya diklat
III.1.3 Biaya perpanjangan SIP
III.1.4 Biaya lembur
III.1.5 Biaya
Sumbangan karyawan
III.1.6 Biaya Insentif
Total Biaya tidak tetap tenaga kerja langsung
III.2BIAYA TENAGA KERJA TIDAK LANGSUNG
III.2.1 Biaya lembur
III.2.2 Biaya sumbangan tenaga kerja
III.2.3 Biaya insentif dari korporate dan Tenaga Kerja
Harian
III.2.4 Tes kesehatan
III.2.5 Biaya Insentif
Total Biaya tidak tetap tenaga kerja tidak langsung lan
III.3 BIAYA UTILITAS
III.3.1 Biaya pemakaian listrik
III.3.2 Biaya
pemakaian telepon dan pulsa HP
III.3.3 Biaya pemakaian air
Total biaya tidak tetap utilitas
III.4 BIAYA
ADMINISTRASI DAN UMUM
III.4.1 Biaya pemakaian ATK dan cetakan
III.4.2 Biaya transfer, photo copy & meterai
III.4.3 Biaya sanitasi
III.4.4 Biaya bahan bakar minyak
III.4.5 Biaya sumbangan dan koordinasi
III.4.6 Biaya perijinan lainnya
III.4.7 Biaya tol, parkir dan ekspedisi
III.4.8 Biaya Air
Minum
III.4.9 Biaya laundry
per pasien
III.4.10 Biaya beban
alat medis
III.4.11 Biaya beban
alat non medis
Total biaya tidak langsung administrasi dan umum
III.5 BIAYA
RESIKO
III.5.1 Biaya Resiko piutang macet
Total biaya tidak tetap resiko
III.6 BIAYA PENJUALAN
III.6.1 Biaya promosi
III.6.2 Biaya operasional
marketing
Total biaya tidak tetap penjualan
Profit or loss…
Governance, leadership, direction
a brief explanation
GLD 1
GLD 1
GLD 2-3
GLD 3
GLD 4-5
Terima kasih..