Post on 23-Feb-2023
DECLARATION
I MISAGO Jean Pierre hereby declare that this internship report
conducted from 1st July to 31st July 2014 in Kabutare Hospital
under the supervision of the Director of Finance, Mr. Jean Claude
SEBUSHUMBA. This is my original work and has never been presented
elsewhere in any form for a word of academic qualification.
Date: ……………………………………
Signature: …………………………….
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ACKNOWLEDGEMENT
Great thanks go to the Almighty God. It is under his mercy I have
been able to complete my internship and make this internship
report. I praise him for enabling me on my academic journey and
carry out this academic training in particular.
I thank the Authorities of the UR Huye Campus and the College of
Business and Economics (CBE) in conjunction with the Finance
Department that accorded me this period to conduct an internship
for the purpose of transforming the theoretical knowledge
acquired in class into the practical part of it.
Special thanks go to Director of Hospital Dr. Saleh, Director of
Finance Mr. Jean Claude SEBUSHUMBA, and the accountants Mr.
MUREKEZI Venant and Mrs. MUKASHEMA Alice, for according me the
training in that internship that modeled me with a lot of
experience in the institution.
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Thanks also go to the Government of the Republic of Rwanda, in
collaboration with FARG for their financial support. Without
funding, it would not have been possible for me to complete this
Bachelor’s degree.
Great appreciation is extended to my family for his valuable
support both moral and financial which made me fully compile my
internship.
Thank you for all your effort that directly or indirectly had a
positive impact on this work.
PREFACE
The internship that was conducted at the Director of Finance
lasted for four weeks from 1st July to 31st July 2014, allowed me
to reconcile the class theory with practice in order to introduce
myself to a professional life. I carried out my internship in
Finance department. The objective of this internship was to
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familiarize myself to the operations carried out in this
institution.
I realized that a good Financing has a great impact on the
economy of the country due to powerful commitment whereby the
preparation of efficient financial arrangements and improvement
in implementation of the conducted activities.
This internship report provides information on the background,
mission, vision, objectives and location of the Kabutare
Hospital. Therefore this internship report can act as a source of
information for anybody who wants to get information concerning
Kabutare Hospital.
In conducting this training, the trainee used scientific methods
acquired from Class to collect information about the institution.
These include participatory approach, observation, direct
interviews and documentation as methods to achieve the stated
objectives. It is upon these methods and data collected, that
conclusions and recommendations were based.
Thus, this report is made up of four chapters:
Chapter one comprises of the general introduction, objectives,
methods of data collection and time schedule.
Chapter two represents the profile of the Kabutare Hospital,
location, historical background, mission, vision, objectives,
core strategic values and administrative structure of the
Kabutare Hospital.
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Chapter three comprises the factory organizational functions and
administration,
Chapter four comprises of SWOT (Strength, Weakness, Opportunities
and Threats) analysis, recommendations and conclusion
LIST OF ABREVIATION
ARV: Anti Retro Viral
CBE: College of Business and Economic
CHUB: centre hospitaliere universitaire de Butare
CS: Centre de Sante
FARG: Fonds de soutien et d’assistance aux rescapés du génocide
FIFO: First In First Out
FOSA: Formation Sanitaire
HIV: Human immunodeficiency virus infection
ICT: Information Communication Technology
PCA: Paquet Complémentaire des Activités
RRA: Rwanda Revenue Authority
SIS: Système d’Information Sanitaire
SWOT: Strength, Weakness, Opportunities and Threats
TBMR:
UR: University of Rwanda
VAT: value added tax
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CHAPTER I: INTRODUCTION
1.1 General introduction
Practical training is a field attachment course, which must be
carried out by all students at the University level in the final
year fulfillment of their Honors degree.
The course helps the students to have some practical knowledge
and experience of how different organizations function and how
different tasks are executed on the field.
Internship is one of the University courses scheduled in its
academic program to be undertaken by finishing students in their
academic cycle. It is a practical course intended to equip the
student acquainted with practical knowledge in his respective
field of study. The training is set to prepare the final year
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students to have the global picture of how practical work is done
from the view point of the field.
I carried my training course at the Kabutare Hospital in the
Department of Finance and Accounting. During the course of my
training, I was allocated to different divisions every week and
that gave the chance to understand how the Kabutare Hospital is
functioning as well as Financial and Accounting Department. I
learnt on the impact that different Department play on economy of
Kabutare.
The training took a period of four weeks from 1st July to 31st July
2014
This training is of vital importance in accordance with real and
professional applications of Finance and Accounting, principles
and techniques applied for the effectiveness of the Kabutare
Hospital.
It addresses to the concerned student the way how theories
studied in classes are feasibly applied on the field, and hence
offering him a conclusive orientation on how to practically do
things thus preparing for future employment.
In the due course, the internee makes an assessment on the
organization under study. In addition, the study and ultimate
report by the student help in more advantage towards the
accomplishment of his University and thus, the award of a
bachelor’s degree in the resultant end.
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1.2 Objectives of the internship course
The objectives of this study are divided into: general objective
and specific objectives
1.2. 1 General objective
The main objective of the internship is to provide students to
relevancy of the theoretical knowledge acquired in class with a
practical professional skills and experience about what and how
things are done on the professional field.
1.2. 2 Specific objectives
To put into practice what is theoretically taught in class;
To acquire skills needed to become practically oriented
professionals;
To give a chance to students of relating with the outside work
before graduating;
To prepare students for the tasks ahead;
To make students get acclimatized to the external environment;
To acquire practical knowledge and skills that I gained in theory
and linking them with the functioning of Kabutare Hospital
Finance unit;
To identify problems that affected accounting and debt recovery
department in CHUB;
To suggest possible solutions faced by accounting and debt
recovery department;
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1.3 Significance of the internship
The internship is very important as it helps the internee to
capture the knowledge from the field which is helpful for his/her
future employment opportunities. It is also a stepping stone in
the fulfillment of the academic requirement for the award of a
Bachelor’s degree in Economics. It adds to the existing
literature and guides for future practices and orientations to
the researchers as well as the improvements of the organization
where the training was done from.
1.4 Methodology
Methodology is the overall approach used to gather and
disseminate data from different parties. It includes methods and
techniques used by the trainee to arrive at information obtained.
It is therefore vital to mention the following modes utilized to
come up with significant data.
1.4. 1 Observation
The trainee also managed to observe how some activities were
performed. This also helped the internee to have knowledge on
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various sections like finance, accounting and development which
are linked together.
1.4. 2 Interviews
Data was also collected by use of interviews. The trainee carried
out interviews with different employees who were felt to have the
necessary data. Questions were asked to various workers and the
heads of different departments and sections and answers could be
noted down which proved significant for the study.
1.4.3 Participation
For better understanding of the function of the Kabutare
Hospital, the trainee actively participated in daily activities
carried out in the institution especially in the department of
Finance. This is useful to the internee because it developed the
team working spirit and increase in friendship which is very
important in organization development.
1.4.4 Documentation
This is a research technique used to collect data from the
existing literature for better understanding of a given
phenomenon under study. The internee managed to acquire herself
with the finance’s statistics department and duplicates with
other documents found in the Kabutare Hospital and Finance were
so useful.
1.5 Time schedule
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After the admission of the internee to carry out her practical
training in the Kabutare Hospital, the time schedule was as
follows:
The trainee spent his first week in the documentation about the
institution and self introduction.
In the second week, the internee actively participated in some
activities carried out in the institution especially department
of Finance.
In the third, the internee has been shown how to prepare the
strategic of finance, resources used and employee’s management.
In the fourth week, the internee has been shown to prepare a
monthly and annual report.
1.6 Problems encountered in the training
In spite of the knowledge obtained which seemed interesting and
the collaboration with the employees, the trainee was faced with
some problems which had an effect on the quality of the knowledge
acquired. Those problems are as follows:
The financial problem affected the internee in terms of lack of
transport…
Time accorded to this training by the University was limited to
have sufficient knowledge. If the time could be increased, the
quality of knowledge would have been increased to a substantial
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level. The scope to be covered was wide and therefore was hardly
possible to cover the scope of the study.
1.7 Organization of the Report
This work is organized into four chapters and arranged as
follows:
Chapter one comprises of the General introduction, Objectives,
Methods of data collection and Time schedule.
Chapter two represents the Profile of KABUTARE HOSPITAL in
general Its Localization, Historical background, Mission, Vision
Objectives, and Core functions.
Chapter three comprises the Kabutare Hospital’s organizational
functions and Administrative structure.
Chapter four comprises of SWOT analysis, Recommendations and
Conclusion.
CHAPTER II: HISTORICAL BACKGROUND OF KABUTARE HOSPITAL
2.1. Localization of District Hospital
Kabutare District hospital is located in the Southern Province,
Huye Distict, Ngoma Sector, and Kabutare Village. It is located
next to the Groupe Scolaire Officiel de Butare, opposite of
Gatagara High School and Kamena stadium.
2.2 History of Kabutare hospital
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Kabutare hospital has started its activities in 1957 as a center
for medical application of students. Those students were for
medical assistants section at Groupe Scolaire de Butare under the
initiative of frères de la charité, but it has become after a
Hospital of district.
It has been recognized officially as a Hospital in 1982, after
the beginning of the frères de la charité in 1994, and it has
become a public hospital.
It is located in Southern Province, Huye District, Ngoma Sector
preciously in Butare Cellule nearly the public road via Huye-
Gisagara Districts nearly Groupe Scolaire Officiel de Butare. It
is on 2 km from centre Hospitalien Universitaire de Butare and on
1 km from Butare center.
Kabutare Hospital serves the entire population of Huye District
which is 328 605 inhabitants on an area of 581.5 km2. Its density
is 510.3 inhabitants per km2. The growth rate is 2.6% but the
hospital serves the population of CS Save Gisagara District, CS
Ngera and Ngoma District Nyaruguru an estimated (40, 000)
population forty thousand inhabitants.
Kabutare Hospital has all the services of a district hospital
except Ophthalmology service. There is also a specialized
treatment of the remaining multi tuberculosis.
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2 3 MISSION, VISION AND VALUES OF KABUTARE HOSPITAL
2 3 1 VISION
The vision of Kabutare Hospital is to promote the health of the
population through the provision of quality health services
2.3. 2 MISSION
The primary mission of the hospital is to provide quality care to
the reference population. Customer satisfaction with the quality
of services received was 59% in the hospital Kabutare, this
percentage is very basic.
2.3.3 VALUES
Integrity: We act openly and honestly in all that we do.
Collaboration: we work together in cooperation, recognizing that
our combined efforts beyond what we can accomplish individually.
Interview: we treat those we serve with concern, kindness and
respect.
Commitment: We are committed to providing excellence in all
aspects of our work. Innovation: We believe that new ideas and
quick access to information will lead to better health care.
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Community: we recognize and respect the importance of health care
needs of our community.
2.4 OBJECTIVES OF PROGRAMS AND AREAS OF SERVICE DELIVERY AND
SUPPORT OF THE HOSPITAL
2.4.1 To carry out the mission assigned to it, the hospital has
Kabutare sets broad objectives:
Improve the availability and capacity of human resources
Ensure the availability of drugs, vaccines and consumables.
Extend geographical accessibility of health care
Making services and affordable health care financially
Improve the quality and service demand and health care in
the control of diseases strengthening institutional
capacity.
Develop a system for proactive health and performance able
to identify health needs and make appropriate responses.
As part of strengthening the health system, the Kabutare hospital
plans to: Strengthen supervision of FOSA
2.4.2 Strengthen the capacity of the hospital in the coordination
and supervision centers Health of its coverage area.
Training Supervisory Development
Make available means of travel
Make available the tools of supervision
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2.4.3 Perform supervisory training and integrated at the health
centers.
Upgrade service standards Hospital
Create an emergency service repressing standards.
Improve the transport system emergency (number of
ambulances, communication delocalization, and coordination
of ambulances)
Evaluate the variations to the standards and needs support
systems based on population projections and changes the
positioning of the hospital.
Making a plan of fundraising in enhancing resources.
Make the argument of building a new modern hospital that
meets the norms and standards of a district hospital.
2.4.4 Strengthen Health of mother and child
• In collaboration with the district, monitor and evaluate the
effectiveness and efficiency of health programs to the needs and
priorities of the district.
• Ensure availability of all required quality services in
different programs at the hospital.
• Strengthen information services, education and communication at
the hospital.
• Improve supervision of health centers in the technical
activities against malaria and HIV.
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• Improve the system for monitoring pregnant women and lactating
women Strengthen activities
• Strengthen activities program for reproductive health (family
Planning, etc.)
1.3. Purpose of the Kabutare hospital
Kabutare hospital has the purpose of:
Providing quality care to patients in the fields of curative and preventive and in the medical consultation, medical surgical and obstetrical, Hospitalization, and psycho-social support,
Provide training to trainees the workers,
Framing technically health centers located in its coverage area.
2.5.2 Financial resources
Various national organizations and international contribute to
the operation of the hospital and these first intervene to
reinforce the subsidies granted by the government. In an explicit
way intervene:
The MINISTRY of Health which provides the drugs of first
requirement; NGO global fund, MAP, PNILT, GTZ, CARE
International also intervene with the financing of Kabutare
hospital. TRAC for the people alive with the VIH/SIDA;
Even though Kabutare Hospital received the grants/funds from the
budget of the government, they add the money collect from
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patients such as: Medical benefits/allowances; Private
room/hospitalization; Consultations; Transfers and counter
transfers of patients.
2.5.3 Material resourcesKabutare Hospital has the following material resources; the
drugs, the equipment of the offices, the buildings, 141 beds, 2
ambulance, etc. Each service is equipped according to the
capacity of the hospital. There are sufficient materials in
offices of consultation, operating room and laboratory. The
hospital has the capacity of 141 beds. Patients are hospitalized
according to diseases and those which can contaminate others.
2.6 relationships with environmentAs we have saw that above, the NGOs and the MINISTRY of health
which intervene for the financing of the hospital, The Kabutare
hospital collaborates with the Univetrsity of Rwanda especially
College of Medicine and Health Sciences, and other Institutes
that have Faculty of nursing and laboratory.
There is a very close cooperation between the Kabutare hospital
and the Centre Hospitalier Universitaire de Butare (CHUB), for
some transfers of which examination, with the Neuropsychiatric
center CARAES Butare for the transfers of mental patients whose
treatment exceeds the possibilities of the District Hospital.
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CHAPTER THREE: STRUCTURE OF KABUTARE HOSPITAL AND PRACTICAL
ACTIVITIES
3. 1 Introduction
Kabutare Hospital has the following services administration and
finance, emergency, outpatient internal medicine, surgery,
obstetrics and gynecology, pediatrics and nutritional
rehabilitation, mental health, ARV service office, pharmacy;
laboratory, dentistry, physiotherapy, radiology, neonatology,
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health and environment, management of health centers, health
information, TBMR.
Table 1 : Source Kabutare Human resource management archive
Finance unit department is a fundamental unit which is enable
Kabutare Hospital to function effectively, ensure reliable 21
Agents Qualification Numbers
Administration A0,A1,A2, 48
Doctors Generalists 12
Medical assistants A2 1
Nurses A1, A2, A3 =36+48+7
Pharmacist A0 1
Social worker A1 1
Clinical
psychologist
A0 2
Social worker A2 5
Social workers A0 1
Paramedical A1 15
Cleaners 20
Total 187
availability of financial resources and maximum internal
efficiency for Kabutare Hospital with concerned by all inflow
and outflow movement of the Hospital Furthermore Finance
department has the following services:
3.2 Human resource
Kabutare hospital disposes human resource with different competences. The following is the table describing the number of 187Employers.
3.2. Accounting service
The accounting service maintains all books of accounts and
responsible for the preparation of financial statements and
financial reporting to the appropriate authorities. This service
is broken down into the following section:
Chief accountant, accountants;
Both six cashiers supervised by chief accountant.
3.2.1The responsibilities of the chief accountant
Under the directorate of Finance, chief accounting officer is
responsible for:
Regularly hold all records and account creditors and debtors;
Make reconciliation of accounts; Reconcile bank account; Approve
the expenditure of cash in conjunction with the director of
Finance; Establish check /payment order for the files ready to be
paid; Develop to the intention of the director general a monthly
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payment plan according to the availability of funds; Clear the
check being honored and dishonored checks; Prepare financial
reports monthly, yearly and whenever necessary in compliance with
financial procedure of the center.
3.2.2 The responsibilities of the accountants
Under the authority of the chief accountant, the accountant is
responsible for: Review and verify all first-level parts of
disbursement; Controlling, centralizing and maintaining all
accounting records; Ensure all entry of accounting; Perform any
other tasks given by his or her superiors.
3.2.2.1 Duties of cashier in charge of income
Under the authority of the chief accountant, the cashier in
charge of income is responsible for: Establishing schedule for
payment by the sellers; Collecting and consolidating all
revenues; Reporting daily or revenues receipt; Depositing all the
revenues collected to the bank.
3.2.2.2 Duties of the cashier in charge of expenditure
Under the authority of the chief accountant, the cashier in
charge of expenditure is responsible for: Managing petty cash for
the expenditure and the refund cautions for hospitalization;
performing any other tasks given by his or her superiors.
3.3. Billing and debt recovery service
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Billing and debt recovery is fundamental service in Kabutare
Hospital which is concerned by all inflow and outflow movement of
the Hospital. It is the department which recovers funds and
delivers good services to the patients. This department is
divided into two subservices: Internal billing and debt recovery
subservice; External billing and debt recovery subservice.
All these categories of agent have different attributions
3.3.1 Reception agent
Reception and orientation of patients; Reception of funds from
patients; Transmission of periodical reports as required by
hierarchical authority; Tariff of medical services and medical
equipment consumed by patients;
3.3.2 External agent/recovery agent
Checking the accuracy of tariff before recording; To record day
to day credit invoice; To establish and submit invoices to
partners on time; Timely establishment and submission of invoices
to partners; To follow up the invoices until they are paid;
Periodical transfer of report as required by hierarchical
authority; Identify any problem relating to payment capacity for
the consumption of medical services.
3.3.3 Functioning of billing and debt recovery Manager
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Coordination of two levels cited above and makes their periodical
report; Distribution and follow up of the books utilized by
reception agent; Follow up of the payment of funds; Follow up of
return of utilized books; to ensure the way agents are applying
their attributions and establish their report.
3. 3 .5 some of the strategies put forth in order to overcome
those problems
The leaders of Kabutare Hospital have to put more effort and to
look for software program in order to reach a high level of
maintaining the data; The leaders of ICT option for the way of
improving technology and communication and install anti-virus in
computers and also internet in order to know the different
information; Constant training about the tariff for employees; As
the technology growth, the employees of accounting department
need the various training about the new software concern the
record and store the data in convenient way; The leaders of
Kabutare Hospital must recruit other employees in the service of
Cashier in order to deliver quick service;
3.4 Budget and finance service
Budget is an aid to coordinate what needs to be done and helps in
the implementation of that plan. Furthermore budget of Kabutare
Hospital generally includes both financial and non financial
aspects of the plan and it serves as a blueprint for the
institution to follow in an upcoming period.
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It consists of checking if the purchase requisition for money of
any item is falling under the project budget line of a specified
service and/or department and observing if their budget balance
is not over, you make a record of that purchase requisition
under the corresponding budget line and sign for a reception and
recording.
3.5Asset management service
This service of asset management department is very important for
Kabutare Hospital, because it help Kabutare Hospital to know the
whole assets and also it is responsible for checking the
available resources either movable or immovable assets acquired
by Kabutare Hospital.
CHAPTER III: REALIZED ACTIVITIES WITHIN SERVICES IN WHICH
INTERNEE PARTICIPATED
3.1 Introduction
This chapter is going to cover all activities carried out in
different services in which the trainee participated in during
her internship period in Kabutare District hospital. When I
started doing my internship, within this Hospital, internee
should have to work hard, to make in practice to reconcile the
class theory with practice in order to introduce myself to a
professional skill. I should have to be in contact with its
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services to know precisely in finance department that they hold
in their service and explore how it works to serve the Hospital.
3.2 Realized activities while carrying out the internship
3.2.1 Reception service
The internee participated in hospitals’ reception service
operations since the reception service is one of hospital
sections making hospital financial unity. Agents in this service
daily receive cash from patients in consultation need or cash
received against medical services provided during nights,
register them and draw bills against these cash so as to submit
them at the end of exercise.
3.2.2 Accountability service
Main activities done in the accountancy service are of two types
which are hospital revenues procedures and expenses procedures.
Thus, during the training period the internee has participated in
recording, classifying, preparing and keeping the hospital
accounting books.
A. Revenues procedures
The hospital refunds come from internal revenues such as medical
services sells and other activities which generate hospital
incomes which can not cover the normal hospital exploitation; and
external revenues such as subsidies either conditional or
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unconditional from government and hospital partners, from donors
and other contractual approach.
B. Procedures of expenditures
Different Procedures of expenses used at Kabutare Hospital were
differentiated as follows by the internee when he has been
participating in the hospital accountancy operations during the
training period:
Budgetary line
Budget is the process of the revenue and expenditures planning;
it provides to the organization the future estimation figure.
Expenses and Revenues must be daily registered in hospital
revenues journal book basing on the double entry registration
principal.
Expenses authorization
- All expenses must be authorized by the competent person,
here the hospital Director
- The payment of goods and services with value not more than
20 0000Rwf is done by cashier using petty cash with the
authorization from hospital Administrator or Titular,
- Buying goods and services with the value between 20 000Rwf
and 100 000Rwf must be submitted to the internal market
commission with at least 3 copies of bill/ invoice profroma,
- The supply of goods and services with the value more than
100 000Rwf is done following the public supply procedures,
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- When the verbal approbation is possible, the responsible who
normally authorizes expenses, must provide the letter by e-
mail, fax, or other support as confirmation of approbation,
and ensure that the document is immediately available to
support the account payment.
Justification documents
- All expenses must be supported by the document justifying
the payment such as contract, bills/ invoices, mission
orders…
Responsibility to save the titles of values is in the accountant
hands, while the cash books’ holding is in the hospital cashier
hand.
3.2.3 Stock management serviceIn the stock management service, the trainee participated
following how non- medical materials are organized at Kabutare
hospital. Those materials are: hospital beds, offices materials,
etc …. The trainee must know haw it acquired and it managed
The acquisition
On the basis of buffer stock, the stock manager passes the
purchasing demand to the hospital Director or titular and when
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the purchasing is approbated, the purchasing procedures are
lawfully applied.
The management
The management covers all hospital administrative and
maintenance and repairing aspects. It management is assured by
the stock manager using stock format made of following steps:
Stock entry: Following documents of supply must be
fulfilled: Supply bond, Demand bond, Invoice.
The stock manager verifies the quality and quantity of procured
goods and services with reference to the demand and supply bond
concerning the quantity and physical status concerning the
quality of goods. Goods or services are procured when are in the
conformity with the order. The stock manager sign on 1st and 2nd
copies of demand bond for the goods or services reception. Those
copies are registered by hospital Administrator. The 1st copy is
attached to the demand bond and both classified in stock in the
file of “executed demand file” while the 2nd one is attached to
the supply invoice.
Stock exit
The used method to make goods exit from stock is first in first
out (FIFO) There must be the requisition bond signed by demander
of goods for each service for efficacy and efficient distribution
of hospital materials.
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At the end of each month the stock manager must proceed to the
stock inventory. The annual inventory is done during the month of
July every year. This inventory helps in reconciliation of the
physical stock status which is established by the stock manager
and the stock form. This reconciliation is materialized on the
inventory form and on the stock forms by the biases of signatures
of Administrator or titular, and Procurement officer and stock
manager.
The stock inventory implies the computation of physical goods in
the stock and the approximation of theoretical balances. This
inventory is done by hospital procurement officer in
collaboration with the stock manager under the supervision of
administration and finance unity or any agent representing
him/her.
Following are types of stocks in the annual report:
- Expired stock: with no movement during 9 months
- Rarely consumed: Basing on the consumption rate the stock
would no longer finished during next 6 months
- Frequently consumed stock: This stock can be consumed during
only next one month.
A part from the stock, there is also other hospital materials
which are made of hospital property that are managed by hospital
materials manager
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3.3 Acquired Experience, Skills and Knowledge
As internee there are following activities relating some
classroom courses in which conducted to bridge the gap between
theories activities to the practical skills from the internship,
the internee acquired additional knowledge and skills from the
training.
a) Courses relating to accounting sciences: I participated
using the accounting techniques such as recording financial
transactions, writing in journal, applying double entry
principle. The trainee also participated in preparation of
all types of payment through either bank or cash. She also
involved in the stock management procedures.
b) Courses relating to the cash management: I participated in
managing liquidity at hand, checks, order of payments, and
so on. I checked also on principles of organizational
behavior and human relations at the same time the bill of
payment preparation.
CHAPTER 4: SWOT ANALYSIS, CONCLUSION AND RECOMMENDATIONS
4.1 SWOT Analysis
4.1.0 Introduction
SWOT analysis is a very effective way of identifying your
Strengths and Weaknesses, and of examining the Opportunities and
Threats you face. Carrying out an analysis using the SWOT 32
framework helps you to focus activities into areas where you are
strong and where the greatest opportunities lie. However the
factory smooth running and goals achievement is due to strengths
and opportunities.
4.1.1 Institution’s strengths
The following are strengths identified in Kabutare hospital
functioning:
Sufficient and modern basic equipments, tools and personnel.
Well designed jobs since in the manner that assigned tasks
can not cause duplications among their responsible.
Well comprehensible procedures to perform the assigned
tasks.
4.1.2 Weaknesses of Kabutare Hospital
Cash flow from operations excluding salaries
Aside from spending staff salaries, the hospital would even
be unable to finance itself local expenses: maintenance of
buildings and equipment, equipment purchases, staff
uniforms, paintings etc...
Or payroll accounts for almost 45% of revenue (about Rwf 17
million / month).
External financing and institutional
The share of foreign funding for the hospital Kabutare is
relatively low.
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Revenue over expenses
Spending Hospital Kabutare often exceed revenues. The
hospital records more and more debt to its customers.
Productivity tracking
The hospital does not perform budget forecasting or
evaluation of spending each year compared to planned
spending or the revenue collected from expected revenues.
4.1.3 Institution’s opportunities
- Being located in Butare city, Kabutare hospital has the chance
of benefiting from advanced infrastructures, such as energy power
in terms of electricity, internet means, good roads, and so on,
- Neighbouring the UR, Kabutare hospital has chance of acquiring
competent personnel working in all its services including
accounting, finance, and management in general,
- Also Kabutare hospital being located in the city, where many
people can have the capacity of paying health insurance premium,
others join association known as Mituelle de sante, MMI, RAMA,
and mituelle de sante universitaire, the number of people with no
capacity to pay health insurance premium is reduced. In this
regard, the problem of non payment of provided service is also
reduced.
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- Kabutare hospital is also neighbour of advanced hospital
(CHUB). This is the facility when the patient is in need of
extra-treatment, the transfer is made easily.
4.1.4 Institution’s threats- Even if the Kabutare hospital is located in the city where
customers are supposed have capacity to pay service provided to
them, there is another part of population rounding the hospital
which doesn’t have that capacity. This part produces the problem
of loss to the hospital.
- Difficulty of managing large institution with many services
leads by many people with different operations.
4.2 Conclusion
During the course of this training, the internee acquired
immeasurable benefits that support a lot to the theoretical
knowledge he attained in classes for a period of the last three
years.
Thus, the trainee ended his training with the general knowledge
of the functioning of the Kabutare Hospital especially how
directors of units coordinate efforts and how they efficiently
and effectively achieve the Hospital’s vision, mission, policies
and objectives. However a good deal of work is still required to
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formulate an adequate program for the success in implementation
of Hospital’s policies.
In one month of internship, the intern observed well how
Accountability department execute their day to day activities and
looked for some problems which can hinder those activities and
sought some of the strategies put forth in order to overcome
those problems. Furthermore, the intern himself examined the SWOT
analysis of the organization on which she based in drawing some
recommendations.
Even Kabutare Hospital encountered some problems; there are some
improvements in its operations such as working conditions,
introduction of computerized system without putting aside team
spirit among employees as well as good relation with patients.
4.3 Recommendation
The practical training that internee carried out in Kabutare
Hospital in the finance unit was successful, however, the trainee
would like to recommend about the functioning of the finance unit
and Kabutare Hospital in general as well as UR as follows:
To install powerful internet in the whole institution is very
crucial role because it help Kabutare Hospital to access more
either National or International information; Facilitate quick
payment from debtors: Example Community health insurance;
Constant training about different services required in Kabutare
Hospital;
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Increase the availability of drugs and vaccines;
To put a database for the whole institution in order to assure a
quick access to all data.
The institution like Kabutare Hospital should have a library in
order to facilitate to access to the necessary information to
Rwandan and foreign, patterns, interns and graduates who want to
carry out their research on Kabutare Hospital from the time when
most people wish to understand what Kabutare Hospital is
functioning;
The UR should give the interns enough time to carry out their
internship. This could enable them to cover all the necessary
trainings, practical sense and also to meet the employer’s needs;
Strengthen the institutional capacity, specialized services;
Finally, as we are integrated in eastern African community, the
Kabutare Hospital should give English training to its personnel
so as to allow them to collaborate and to compete with other
hospitals of eastern Africa and to meet its vision
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REFERENCES
Annual report of Kabutare Hospital ,2009and 2010
Plan strategique de l’hopital kabutare 2012-2018
Departments of finance’s documents,
Minisante report of 2012
Archivals of kabutare district hospital
The Kabutare hospital Business plan of 2011-2012
Règlement d’ordre intérieure de l l’hôpital de Kabutare et
attribution du Juin 2008
Deviations from standards developed of Kabutare.
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