Budget - a perfect tool for performance evaluation health system?

As in any field, and the health system, it is necessary to know the path to follow, step which involves developing a budget of income and expenditure and the subsequent budgetary control. Theoretically, content and methodology of developing a budget of income and expenses are based on the same principles universally applicable, but the complexity of the work undertaken leads to the distinction between two types of budgets or medical office budget and the budget of public hospitals. Subjecting attention budgetary practice in connection with the work carried out funding sources in the health system, we note a reversal of principles, namely, not expenses are those that generate future benefits but rather predictable revenues allowed a certain level of expenditure which put questioned the role of budget performance evaluation in health care.