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

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  • Jakub Haas
  • Eva Gajdošová

Abstract

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.

Suggested Citation

  • Jakub Haas & Eva Gajdošová, 2016. "The Performance Indicators for The State Health-related Expenditures: Lessons from OECD," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 5-22.
    • Handle: RePEc:prg:jnlefa:v:2016:y:2016:i:1:id:150:p:05-22
    DOI: 10.18267/j.efaj.150
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    References listed on IDEAS

    as
    1. Allen Schick, 2007. "Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?," OECD Journal on Budgeting, OECD Publishing, vol. 7(2), pages 109-138.
    2. Marc Robinson & Duncan P Last, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 09/01, International Monetary Fund.
    3. Mr. Duncan P Last & Mr. Marc Robinson, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 2009/001, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Budgeting; Healthcare; Performance indicators;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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