Abstract
The objective of this research is to evaluate the financial status of Tambol-PromotionHospitals to Provincial Administration that have been transferred from the Ministry of Public
Health to Provincial Administrative Organizations. In the fiscal year 2023, we are interested in
studying whether after receiving the transfer How has the financial status of the transferred
health care hospitals improved or worsened? What are the good and bad effects? What
guidelines should be in place to improve development? In terms of methodology This
research has chosen a mixed methods research method. It began with a survey of qualitative
data from 3 2 Tambol-Promotion-Hospitals to Provincial Administration in 8 provinces, 4
regions. The data was analyzed using the ATLAS.ti program. In the second step, quantitative
methods were used. By extracting some important issues and expanding them in a broader
way. By broadcasting a questionnaire to 3 , 2 6 2 Tambol-Promotion-Hospitals to Provincial
Administration and receiving responses after the editor, 450 Tambol-Promotion-Hospitals to
Provincial Administration were received. The results of the research concluded that (1) after
the transfer, the financial status of the Tambol-Promotion-Hospitals to Provincial Administration
improved because received more subsidies. (2) The income status of Tambol-PromotionHospitals to Provincial Administration is not stable and sufficient when compared to their
spending needs. (3) Most Tambol-Promotion-Hospitals to Provincial Administration do not
have a standard spending plan, such as financial spending plans are not classified according
to service type. There is no standard unit cost. and there is still a lack of good accounting
standards, etc. (4) The research team proposes to develop the financial and accounting system
of the Tambol-Promotion-Hospitals to Provincial Administration to meet standards. In order
to make this system a standard for effective management in the future.
