RÉSUMÉ
<b>Background and objectives</b><br> Effective hospital management requires utilizing limited medical resources to repeatedly make decisions based on information by hospital administrators, and to achieve the hospital's goals on the mission statement. <br> Therefore, one of the most important duties performed by hospital management experts is to develop an evidence-based information reporting system in a comprehensive manner for decision-making. The following report explains this process to introduce department-based cost accounting to hospitals in Sri Lanka, from the viewpoint of sorting data. <br><b>Process</b><br> During the development survey phase II in the “Evidence-based Management for the Health System in Sri Lanka” which was conducted from October 2005 to October 2007, one national hospital (a tertiary care institution) and one district hospital (a secondary care institution) were selected as pilot hospitals in the Northwest Province of Sri Lanka. After conducting a survey on the present situation of medical treatment information and accounting information, a department-based cost accounting system was introduced. Thus, a system to prepare a monthly report was developed. <br><b>Results</b><br> During this survey, the process was carried out whilst explaining to personnel of the Ministry of Health and the Ministry of Finance, the necessity of cost accounting in hospital management and its effective utilization in policy-making from the initial stage of the survey. However, not until the information was actually obtained and revealed by cost accounting (conducted at their own hospitals), could the Ministry of Health and the Ministry of Finance understand the importance and necessity of collection and analysis of detailed cost information such as the costs of medical and health care services.<br><b>Conclusion</b><br> By introducing a department-based cost accounting system to hospitals as a managerial accounting system, it was found that the information necessary for hospital management (covering accounting and medical treatment of the entire hospital) could be gathered and processed more efficiently. The activities by hospital management experts can be processed to sort and organize hospital data. Therefore, sorting data with the aim of department-based cost accounting is considered extremely useful as a basic duty by hospital management experts.
RÉSUMÉ
This article deals with the study results of the research project titled "Developing Technical Approaches for the Master Plan of the Health Sector International Cooperation". The government project was supported by the Japanese Ministry of Health, Labor and Welfare which was to be implemented for the duration of three years from 2002. The purpose of this research project was to determine the orientation of future DS in the health sectors by reviewing the studies experienced so far and by introducing various study methods and analytical methods for developing health policies and health planning techniques.<br>The substance of this article was presented by the author as the president discourse at the 19th Annual Meeting of Japan Association for International Health.
RÉSUMÉ
Between June 1998 and January 2000, "The Master Plan Study on Strengthening Primary Health Care Services (JICA PHC Study)" was executed in the Republic of Malawi. The purpose of the study was to formulate a central region master plan and a national master plan to improve the primary health care (PHC) system, and to transfer essential research, analytical skills, and methodologies to Malawian counterparts. The health investigations covered the referral system, human resources, health finance, policy and management, the health management information system, community participation, logistics systems and health facilities and supplies. As a result of the study, childhood malnutrition, maternal health, and the inappropriate role of informal drug-sellers, in the PHC system were found to be key health issues, and on the basis of these problems the national master plan was formulated with six prioritized proposed projects. In this report, the following challenges to the execution of effective and efficient study were discussed and recommended through the review of health development studies conducted in five developing countries including Malawi; 1) the study purpose and the concept of a master plan should be clarified, 2) the study outcome should be evaluated and utilized effectively, 3) terms of reference for the study should be reviewed and improved, 4) a better relationship with counterparts and donors should be developed, and 5) a capacity of participants in the study such as consultants should be built up.