The financial impact of the covid-19 health crisis on health care institutions: Case of the Mohammed VI University-Hospital Center of Oujda

Abstract

The field of public health represents one of the major responsibilities of the State, along with education and employment. It is indeed a strategic sector that crystallizes the notion of the social state. The Covid-19 pandemic has only confirmed the strategic and vital nature of the sector and the importance of the state's commitment to it. The Covid-19 pandemic has only confirmed the strategic and vital nature of the sector and the importance of the state's commitment to it.

This pandemic has had serious repercussions and has caused economic and social damage to both the private and public sectors.

Through this contribution, we seek to improve the efficiency of the financial and accounting management of health establishments in Morocco, in particular, the University Hospital Centers (CHU). To do this, we based ourselves on a comparative study of the revenues and expenses of the CHU Mohammed VI-Oujda.

The interest of this paper is twofold. First, it sheds light on budgeting and hospital management practices, and second, it highlights the main financial consequences of the pandemic. 

Initial results show that the pandemic crisis has had a profound impact on the health sector. It has caused scarring effects in terms of budgetary revenues and expenditures on health care producers in Morocco. As a result, revenues have fallen significantly while expenses have risen dramatically. It will then be necessary to deduce the necessary lessons from the said crisis.

We find it relevant for health officials to adopt anticipatory strategies, to develop capacities in this sector, to prepare scenarios to cope with such sudden health crises. In this way, they will strengthen the efficiency and improve the performance of the health sector.

JEL Classification : I10, M10, P46

Paper type : Theoretical article