Controlling mechanism in the health care sector: features and implementation in Ukraine and Iraqi Kurdistan

Olga Degtiareva
PhD in Economics, Associate Professor, Enterprise Economics Department, Odessa National Economic University, e-mail:degtiareva@gmail.com p>Niyaz Adnan Mohamed Ali
Postgraduate student, Enterprise Economics Department, Odessa National Economic University, e-mail:neyazadnan@yahoo.com

Cite this article:

Degtiareva, O., Niyaz Adnan Mohamed Ali (2015). Controlling mechanism in the health care sector: features and implementation in Ukraine and Iraqi Kurdistan. Ed.: M. Zveryakov (ed.-in-ch.) and others, Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, Issue 4, No. 59, pp. 32-38.

Abstract

The health care sector faces many different challenges both in Ukraine and in Kurdistan nowadays. Some these challenges are similar, other reflect the unique path of medical services development in the country. But obviously many environmental changes have led to a much stronger competitive pressure on hospitals both in the field of medical standards, cure conditions infrastructure, state regulation etc. and in the field of managerial efficiency, financial and business transparency of every single hospital. This paper presents theoretical assumptions and practical guidance for creation a controlling mechanism that achieves specified performance, and economizes on the resources required to operate organizations in the health care sector, i.e., informational efficient mechanisms. Our systematic approach is a formation of controlling instruments joined in one efficient mechanism that can help to ensure own survival of hospitals by improving their efficiency and competitiveness.

Keywords

controlling; controlling mechanism; controlling system; medical services; Ukraine; Iraqi Kurdistan.

JEL classification: I100

UD classification: 614(477+556)

This work is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

References

1. Perababi, S. (2013). The economy of Kurdistan: among growth, development, and dependency, Political Economy Journal, No. 7.
2. Perababi, S. (2014). Remarks on strategic vision of KRG – Health sector. Political Economy Jornal, No. 3.
3. Perababi, S. (2006). Investment opportunity in KRG – Health sector. Submitted to KRG through Kurdistan Chamber of trade 2006.
4. Perababi, S. (2014). The importance of managing development and investment in Iraq, Proceedings of international conference «Economy of Iraq after ten years of collapse the former regime».
5. Messner, M., Becker, A., Schaeffer, U. and Binder, C. (2008). Legitimacy and Identity in Germanic Management Accounting Research, European Accounting Review, 17, pp. 129–159.
6. Kuntz, L., Vera, A. (2003). Krankenhauscontrolling und Medizincontrolling – Eine systematische Schnittstellenanalise, Herausgeber: Univ.-Prof. Dr. Ludwig Kuntz, Arbeitsberichte zum Management im Gesundheitswesen, Arbeitsbericht, Nr. 1, Universität zu Köln: Köln.
7. 7. Vafin, A. Yu. (2009). Health Care Quality Assurance. Problems and prospects [Upralenie kachestvom meditsynskoy pomoshchi. Problemy i perspektivy], Kazan, available at: http://www.google.com.ua/url?sa=t&rct=j&q=&esrc=s&source=web&cd=7&cad=rja&uact=8&ved=0CEIQFjAG&url=http%3A%2F%2Fminzdrav.tatarstan.ru%2Frus%2Ffile%2Fpub%2Fpub_37508.ppt&ei=nM2uVJHdHIuBU4yFgKAJ&usg=AFQjCNE0rwAm6uJl2_xrJALUHeuzl4Fkpg&bvm=bv.83134100,d.d24 (rus)
8. Hladkikh, M. I. (2002). Controlling mechanism in the enterprise management system: Author’s thesis [Kontrolinhovyi mekhanizm u systemi upravlinnia pidpryiemstvom: avtoref. dis. … kand. econ. nauk], Institute of Industrial Economics the NAS of Ukraine, Donetsk (ukr)
9. Golovina, T. A. (2011). Development of methodology of formation of the controlling management of industrial enterprises in the conditions of a non-linear development of economic systems: Author’s thesis [Razvitie metodologii formirovaniya sistemy kontrollingovogo upravleniya promyshlennymi predpriyatiyami v usloviyakh nelineinogo razvitiya ekonomicheskikh sistem: avtoref. doktora ekon. nauk], Orel, 48 p. (rus)
10. The concept of controlling: Managerial accounting. The reporting system. Budgeting (2005). Trans. from German [Kontseptsiya kontrollinga: Upravlencheskiy uchet. Sistema otchetnosti. Budjetirovanie], Horváth & Partners, Alpina Business Books, Moscow, 269 p. (rus)
11. Bissel, H., Ciacci, C., Fausel, R., Meyer, J. E. L. (2006). Controlling: Ein Instrument zur ergebnisorientierten Unternehmenssteuerung und langfristigen Existenzsicherung. Leitfaden für die Controllingpraxis und Unternehmensberatung, völlig neu bearbeitete und wesentlich erweiterte Auflage, Erich Schmidt Verlag GmbH & Co., Berlin.
12. Schröder, Ernst F. (1996). Modernes Unternehmens-Controlling: Handbuch für die Unternehmenspraxis, 6. Aufl., Kiel, Ludwigshafen (Rhein).
13. Goldschmidt, Andreas J. W., Kalbitzer Manfred, Eckardt Jörg (Hrsg.) (2005). Praxishandbuch Medizincontrolling. Economica, Verlagsgruppe Hüthig Jehle Rehm, Heidelberg u. a.
14. Hurwicz, L., Reiter, S. (2005). Designing economic mechanism, Cambridge University Press, New York.
15. Degtyareva, O. A. (2008). Controlling [Kontrolling], Palmira, Odessa, 364 p. (rus)