Publication: Kamu harcama yönetiminde performans değerlemesi : sağlık harcamaları ve devlet hastaneleri uygulaması
Abstract
Kamu harcama yönetimi, ülkelerin bütçe süreçlerinde hem yukarıya doğru hem de aşağıya doğru yasal ve örgütsel çerçeve ve düzenlemeleri kapsayan tüm unsurları içerir. Kamu kurumları hesap verme, şeffaflık, etkinlik gibi fonksiyonları en iyi şekilde performans ölçümü ve değerlemesi yaparak yerine getirebileceği için öncelikle kurumların performanslarını ölçme kapasitelerini arttırmaya yönelmesi gerekmektedir. Bu çalışma ile dünyada uygulaması ön plana çıkan ve Türkiye’de 5018 sayılı kanunla uygulanma aşamasında olan kamu harcama yönetiminde performans değerlemesinin amaçları, metotları ve uygulanabilirliği incelemiştir. Konu önce teorik olarak incelendikten sonra bir uygulama çalışması yapılmıştır. Bu bağlamda Türkiye’deki sağlık harcamalarının(2000-2004 ve Sağlık Bakanlığına bağlı Devlet Hastanelerinin performans değerlemesi(2003-2005) Veri Zarflama Analizi (VZA) tekniği kullanılarak yapılmıştır. VZA’ nın sunduğu imkanlar çerçevesinde ayrı ayrı modeller (CCR ve BCC) kullanılarak ölçeğe göre sabit ve değişken getiri durumlarına göre sağlık harcamaları yıllara, devlet hastaneleri yıllar ve iller bazında değerlendirilmiştir. Analiz sonrasında etkin olan ve etkin olmayan yıllar ve hastaneler tespit edilmiştir. Etkin olmayanlar için potansiyel iyileştirme önerileri geliştirilmiştir.
A PERFORMANCE EVALUATION OF PUBLIC EXPENDITURE MANAGEMENT: AN APPLICATION OF HEALTH CARE EXPENSES AND PUBLIC HOSPITALS Public expenditure management covers almost everything related to budgeting process such as judicial and organisational environment and legislations process. Public organizations should clarify their performance measurements to perform their responsibilities accountability, transparency and efficiency. This study has examined performance evaluation of public expenditures especially its aims, methods and applicability. The subject has recently become important in the world and was approved into law in Turkey (5018 act) Firstly PEM was studied theoretically. Then the health care expenditures (for the period between 2000-2004) and public hospitals (for the period 2003-2005) were analysed by using DEA. Two different models (BCC and CCR) were used within DEA. The fixed and variable outputs of the health expenditures and public hospitals were evaluated in terms of the years and provinces. After the analysis the efficient and inefficient the health expenditures and hospitals were identified according to the years. Some recommendations were made to improve the outputs of the health expenditures and public hospitals.
A PERFORMANCE EVALUATION OF PUBLIC EXPENDITURE MANAGEMENT: AN APPLICATION OF HEALTH CARE EXPENSES AND PUBLIC HOSPITALS Public expenditure management covers almost everything related to budgeting process such as judicial and organisational environment and legislations process. Public organizations should clarify their performance measurements to perform their responsibilities accountability, transparency and efficiency. This study has examined performance evaluation of public expenditures especially its aims, methods and applicability. The subject has recently become important in the world and was approved into law in Turkey (5018 act) Firstly PEM was studied theoretically. Then the health care expenditures (for the period between 2000-2004) and public hospitals (for the period 2003-2005) were analysed by using DEA. Two different models (BCC and CCR) were used within DEA. The fixed and variable outputs of the health expenditures and public hospitals were evaluated in terms of the years and provinces. After the analysis the efficient and inefficient the health expenditures and hospitals were identified according to the years. Some recommendations were made to improve the outputs of the health expenditures and public hospitals.