Resource Type: Tool
Authors: Partners for Health Reformplus
Published: 10/1/2004

Resource Description:

This manual introduces the Management Accounting System for Hospitals (MASH). MASH is a framework used for tracking and analyzing a health facility’s services, resources, and costs. It provides the means for both routine management control and the initiation and management of change and is a useful tool for examining costs in connection with productive efficiency. MASH is built around 12 interrelated Excel spreadsheets. All the spreadsheets are structured by cost centers; four involve entering primary data and the other eight use that data to perform calculations and analysis. While MASH was designed primarily for hospitals, it is easily modified to suit any health care organization – its potential users are facility administrators and department heads, purchasers of care, regulators and auditors of performance, and financing and operations analysts. Its development grew out of work done by the Partners for Health Reformplus in the public hospital system in Jordan.