European Financial and Accounting Journal 2016, 11(1):5-22 | DOI: 10.18267/j.efaj.150

The Performance Indicators for The State Health-related Expenditures: Lessons from OECD

Jakub Haas1, Eva Gajdošová2
1 Jakub Haas; Ministry of Finance of the Czech Republic, Public Budgets Section, Healthcare and Public Health Insurance Unit, Letenská 15, 118 10 Prague 1, Czech Republic <Jakub.Haas@mfcr.cz>.
2 Eva Gajdošová; University of Economics, Prague, Faculty of Finance and Accounting, Department of Public Finance, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic, <xgaje00@vse.cz >.

The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in the Czech Republic still relies on the incremental method and omits using of performance indicators. On the contrary, most of the OECD member countries has adopted some type of performance budgeting. The paper focuses on the healthcare expenditures of the Czech state budget, analyses long-term experience with performance budgeting in the U.S.A., Australia and New Zealand. It also identifies opportunities and suggests the specific quantitative performance indicators for suitable programmes and organisations of the Ministry of Health.

Keywords: Budgeting, Healthcare, Performance indicators
JEL classification: H61, I18

Published: March 1, 2016  Show citation

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Haas, J., & Gajdošová, E. (2016). The Performance Indicators for The State Health-related Expenditures: Lessons from OECD. European Financial and Accounting Journal, 11(1), 5-22. doi: 10.18267/j.efaj.150
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