EXAMINATION OF COST CONTROL STRATEGIES FOR HEALTHCARE ORGANIZATIONS IN NIGERIA
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Abstract: EXAMINATION OF COST CONTROL STRATEGIES FOR HEALTHCARE ORGANIZATIONS IN NIGERIA
This research examines the cost control strategies employed by healthcare organizations in Nigeria, specifically in Port Harcourt. The study's objectives are to identify effective cost control strategies, evaluate their impact on financial performance, and determine the challenges faced during implementation. A survey design was utilized, gathering data from 200 healthcare financial managers and accountants, derived using Taro Yamane's formula. A case study of a prominent hospital in Port Harcourt provided detailed insights. The reliability coefficient score was 0.88. Findings indicate that effective cost control strategies, such as budget tracking and variance analysis, significantly enhance financial performance by reducing waste and improving efficiency. However, challenges such as resistance to change and high implementation costs were identified. Recommendations include providing more training for healthcare managers on cost control, simplifying processes, and integrating cost control strategies with overall financial management practices to ensure better financial health of healthcare organizations.
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