...Maria Hernandez Ms. Lily Healthcare System History The aim of the essay is to compare heath care systems in different countries and find out whether the dominance of public or private spending is optimal for the society; here the comparison between UK and USA health care system will be appropriate. Question #2 In the USA nowadays the Private Health Insurance system is the major provider of health care services. Is this situation adequate to the demands of the tax payers and is it effective for different categories of people who need medical treatment? Should the ratio between private and public sectors in health care be changed and should the organization of both systems be reformed? Let us first of all define what is health. These can be two ways to define it: 1) Negative: the absence of disease 2) Positive: “a state of complete physical, mental and social well-being.” (World Health Organization, 1946) Therefore we can outline two aims of health policy: to improve health and to reduce health inequalities. In terms of the first definition, the US health care system is efficient. In terms of the world-accepted definition, the second one, the US health care system is expensive and in many cases not efficient. Let us analyze the relation between costs and effectiveness in this system. First of all let us trace the development and progress of both health care systems. The basis for current health care system was established after the World war II, when private doctors were serving...
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...PROGRAM PROFESI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TRISAKTI TUGAS AKUNTANSI MANAJEMEN Analisis Balance Scorecard pada Rumah Sakit Mayapada (PT. Sejahtera Raya Anugrah) Tahun 2010-2011 Diajukan Oleh : KELOMPOK 1: FENDRY MAPPARIZA NOVITA ELITA WIRANTI RADOT PANJAITAN RINTO NOVIANTORO SETIADI NURYONO AGUS SAEFUDIN WILLIAM ANDREW IBRAHIM PAKPAHAN UNTUK MEMENUHI SEBAGIAN DARI SYARAT–SYARAT GUNA EVALUASI PEMBELAJARAN 2012 Bab I Pendahuluan 1. Latar Belakang Konsep Balanced Scorecard selanjutnya akan disingkat BSC. BSC adalah pendekatan terhadap strategi manajemen yang dikembangkan oleh Drs.Robert Kaplan (Harvard Business School) and David Norton pada awal tahun 1990. BSC berasal dari dua kata yaitu balanced (berimbang) dan scorecard (kartu skor). Balanced (berimbang) berarti adanya keseimbangan antara performance keuangan dan non-keuangan, performance jangka pendek dan performance jangka panjang, antara performance yang bersifat internal dan performance yang bersifat eksternal. Sedangkan scorecard (kartu skor) yaitu kartu yang digunakan untuk mencatat skor performance seseorang. Kartu skor juga dapat digunakan untuk merencanakan skor yang hendak diwujudkan oleh seseorang di masa depan. Mula-mula BSC digunakan untuk memperbaiki sistem pengukuran kinerja eksekutif. Awal penggunaannya kinerja eksekutif diukur hanya dari segi keuangan. Kemudian berkembang menjadi luas yaitu empat perspektif, yang kemudian digunakan untuk mengukur kinerja organisasi...
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