In Need of Care and Attention
Article Abstract:
Recommendations from the Salmon Report in 1978 to the National Health Service (NHS) in the United Kingdom included: 1) limiting purchasing to regions or units over 5000 beds, 2) setting up a national computer- based information system, 3) setting up a national evaluation program for equipment and supplies and 4) formulating a national stores vocabulary. The Supply Council was chosen to implement them. Emotional aspects tend to cloud changes in the NHS, but some compromises are possible. Three problems of centralized purchasing include 1) long-stay hospitals requiring differing clothing and furniture, 2) end of the year buying with cash limitations and 3) disposables which have to have a storage place. Computers allow better control over supplies. Hospital supplies are very attractive in the home market and are easy to pilfer or sell. Comparisons between like departments is more feasible with the computer and can be used for interrogation purposes. Computer use in the pharmacies can allow many advantages including identifying out-of-date drugs, comparing drug costs and rationalizing the range, but it is especially valuable in assisting with the security of pharmacies. Laundering in hospitals is a big business that also has pilfering where attempts to control have proven unsuccessful. Security is a problem in the works stores as well. Computerization has improved the supplies function to the level of professionalism. The computer could solve many problems without hurting the patients.
Publication Name: Public Finance and Accountancy
Subject: Business
ISSN: 0305-9014
Year: 1983
User Contributions:
Comment about this article or add new information about this topic:
Part of a Comprehensive Control
Article Abstract:
Purchases by the National Coal Board of the United Kingdom represent about two percent of the gross national product (GNP). Some of the suppliers have very huge contracts. The auditor is faced with an immense responsibility not only to assure the integrity of the accounting system, but to review and evaluate management and procedural policies to determine any means of improvement. An audit plan for procedures beyond the annual work has been developed by the National Coal Board. Objectives of these audits are to assure that the items are purchased appropriately and effectively and to strengthen the market position. Computerized purchasing allows flexibility of local buying with centralized contracting. Both horizontal and vertical auditing approaches are used in auditing the central computer system. By ckecking certain commodities across all transactions, the auditor can determine inter-relationships between procedures and management decisions. Cooperation with system managers is necessary for an effective computer-based audit. But independence of the audit is left intact, as it is essential. With this pioneering work of auditing purchasing for the National Coal Board, it will be easier to follow similar procedures to audit the whole business of the coal board.
Publication Name: Public Finance and Accountancy
Subject: Business
ISSN: 0305-9014
Year: 1983
User Contributions:
Comment about this article or add new information about this topic:
Layers '99 - Part II reveals prolapse widespread
Article Abstract:
The Layers '99 study shows that table egg layer management varies widely by region in the US.
Publication Name: Animal Pharm
Subject: Business
ISSN: 0262-2238
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Integration of consumer and management in NPD. Lead customers to HMR success. Cut out the middleman
- Abstracts: Taking a bit of a battering. Probing the potential or seriously taking the arts less seriously
- Abstracts: Probing the potential or seriously taking the arts less seriously. The Potential of Nationwide Alpha-Numeric Display Paging
- Abstracts: The rewards of innovation. The rewards of simplicity. Reaping rewards
- Abstracts: A game of two halves. The CAPM, the APT and a contingent claims model of a securities house