Selection of key financial indicators: a literature, panel and survey approach

Healthc Q. 2007;10(1):87-96. doi: 10.12927/hcq.2007.18661.

Abstract

Since 1998, most hospitals in Ontario have voluntarily participated in one of the largest and most ambitious publicly available performance-reporting initiatives in the world. This article describes the method used to select key financial indicators for inclusion in the report including the literature review, panel and survey approaches that were used. The results for five years of recent data for Ontario hospitals are also presented.

MeSH terms

  • Accounts Payable and Receivable
  • Capital Financing
  • Consensus Development Conferences as Topic*
  • Disclosure / standards*
  • Efficiency, Organizational
  • Financial Audit / methods*
  • Financial Management, Hospital / standards*
  • Humans
  • Ontario
  • Quality Indicators, Health Care
  • Social Responsibility
  • Total Quality Management / methods*