Exploration of budget, budgetary control and performance of public hospitals in KwaZulu-Natal, Durban

Abstract

Budgeting and budgetary controls are instruments of financial management that are critical for the accomplishment of objectives and goals of an organisation. Hospitals are amongst vital organisations in every country that citizens rely upon to attend to their different injuries, ailments and more especially in times of crisis such as during the recent corona virus pandemic. It is in this vein that this work set out to explore the budget, budgetary control, and performance of public hospitals in KwaZulu–Natal, Durban. Seven hospitals were the subject of the investigation. The research employed quantitative data collection. A sample of seventy employees from different hospitals participated in the study. Data analysis relied on NVIVO and Statistical Package for Social Sciences (SPSS). The investigation discovered that poor budget planning and a low-income generation base make it difficult for these hospitals to meet their obligations as health care institutions. It is suggested that subordinates are always planning.