Mamadou Moustapha Sow

Evaluation of the budgetary management of a public health institution Mamadou Moustapha Sow

The theme of this book is to show that the budgetary evaluation of the IHS could not be considered as a simple accounting or financial technique, but that its success was conditioned by an effective management control concept capable of ensuring that the strategy is implemented by managers at all levels. We have sought to demonstrate that, if such an implementation goes beyond the strict framework of budgetary design and evaluation, to involve organizational issues, the IHS should define effective budgetary policies through effective strategic planning in order to achieve effectiveness and efficiency in budgetary management. The expertise required in such a field is demanding: knowledge of information systems, particularly accounting systems, but more broadly the ability to engineer models to guide organizations towards performance. The mastery of technical aspects for the health of the Institute must always be combined in such a discipline, with the necessary qualities of understanding of the functioning of the Institute's budgeting.