Effectiveness of managerial budgetary control in social health insurance organization: a case study of National Health Insurance Fund of Tanzania
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Date
2009
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
Budget and budgetary control, both at management and operational level looks at the future and lay down what has to be achieved. Control checks whether or not the plans are realized, and puts into effect corrective measures where deviation or shortfall is occurring. This study examines the effectiveness of managerial budgetary planning and control system in use at National Health Insurance Fund. And also recommend measures and strategies that can further improve budgetary control within the organization. In conducting this study a field research was conducted during the month of august 2009, where by data was collected from the documents available at National Health Insurance Fund head office, and also interviews with management and the staffs both at NHIF head office and three Zonal offices. Qualitative approach was applied in collecting and analyzing data. The findings, analysis and validation of data collected from the interviews and documents are discussed in chapter four. The conclusion drawn from the findings and analysis indicates that the budgetary planning and control system are effective at National Health Insurance Fund, though the system could be improved in some areas such as rewards system and automation of Funds’ operations. In addition the analysis indicates that the Fund prepares a long term plan that covers periods of five years (Corporate plan) and annual budget to cover one year. Budgeting committee was found to exist and budget guidelines are issued prior to budget preparation. Managers and other staff participate in the budgeting process and sound information.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class Mark (THS EAF HJ2013.T34G4)
Keywords
Budgetary control, Social Health Insurance, National Health Insurance Fund
Citation
Godi, G. A (2009) Effectiveness of managerial budgetary control in social health insurance organization: a case study of National Health Insurance Fund of Tanzania, Master dissertation, University of Dar es Salaamt