Service cost control at non-business healthcare units operating under the financial autonomy mechanism: Case study of the Preventive Medicine Center under the National Institute of Hygiene and Epidemiology

Cost control is always an important activity to enhance the financial performance of an organization. Increasing financial performance plays a key role in non-business healthcare units which shift from using the state budget to implementing financially self-sufficient or financial autonomy mechanisms. However, the shift from using the state budget to implementing financially self-sufficient or financial autonomy mechanisms often brings challenges to the organizational structure and operation of non-business healthcare units which had served communities without profits for a long time. This study analyzes the service cost audit at non-business healthcare units with the case of the Preventive Medicine Center under the National Institute of Hygiene and Epidemiology in order to find out some initial solutions for non-business healthcare units.