Kamis, 20 Juni 2013


Hospital Finance Management
Ekha Kalanoba Sembiring
2013
OVERVIEW EXPOSURE
  1. INTRODUCTION TO HEALTHCARE FINANCIAL MANAGEMENT
  2. WHY  it important for DOCTORS/ medical staff to understand finances?
  3. Making the best use of the money available
  4. MAIN FINANCIAL ACTIVITIES
  5. Konsep umum profitabilitas
  6. Governance, Direction and Leadership

 INTRODUCTION TO HEALTHCARE FINANCIAL MANAGEMENT
  1. Evaluation and planning.
  2. Long-term investment decisions.
  3. Financing decisions.
  4. Working capital management.
  5. Contract management.
  6. 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
  1. RATes
  2. MARKETing VALUE
  3. FINANCE service/ SALES
  4. PURCHASING & Logistic
  5. Accounts PAYABLE
  6. Accounts RECEIVABLE
  7. MONITORING attached
  8. Accounting
  9. 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..