Please use this identifier to cite or link to this item:
Banzon, Eduardo P.
Alcantara, Ma. Gerry Lyn
Diez, Maria Alyanna
Sayson, Lorra Angelia
Year of Publication: 
Series/Report no.: 
PIDS Discussion Paper Series 2014-50
To a large extent, planning and budgeting in government hospitals are still carried out in an unsystematic, nonstrategic manner that goes against the thrust of current reforms. Historic budgeting proves to be inadequate in responding to the real needs of hospitals, especially in terms of maintaining its capital assets. The lack of clear guidelines and protocols on prioritization and budget decisions render the process vulnerable to subjective influences.This paper provides information on the appropriate capital management and investments in maintaining and upgrading equipment and capital plant by analyzing the budgeting practices, maintenance and depreciation costs, and requirements of public hospitals.
government hospitals
DOH-managed hospitals
LGU-managed hospitals
depreciation costs
maintenance and other operating expenses
capital assets
straight line depreciation
capital investment fund
output-based payments
Document Type: 
Working Paper

Files in This Item:

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.