أثر الموازنة التقديرية على ترشيد نفقات المؤسسات الصحية في الجزائر دراسة حالة المؤسسة العمومية الاستشفائية الاخوة خليف _الشلف_

Abstract

Summary : Good management of the Heath institution is by providing the best performance it can reach ,as the system of budget estimates is the distinctive means for that, which shows the extent of this system’s contribution to good evaluation and improvement of the institution’s performance through its role in rationalizing the expenses of the health institution . Through what we discussed in the theoretical aspect and during the internship period in the public hospital institution, the brothers Khalif in the state of Chlef, we tried to highlight the role of the discretionary budget as an effective tool for controlling expenditures, and this is based on the descriptive analytical approach based on the institution’s documents and the interview with the sub-director of finance and means of the institution Hospital, where the results of the study revealed that the estimated budget in the public hospital institution Khalif brothers constitutes 75% in controlling and rationalizing expenditures as the main step in approving the budget and approving it by estimating and controlling its expenditures to increase the institution’s activity and thus improve the institution’s performance. Discretionary budgets are of great importance in achieving the goals of the institution of providing the best health care by reducing costs by estimating the level of the institution's activity and the size of the financial needs while maintaining the appropriate level of health services