Financial Management and Resource Allocation in Healthcare Institutions: The Value-Based Relationship between Autoimmune Diseases and Health Expenditures

Abstract

Purpose – The aim of this study is to examine the relationship between the burden of autoimmune diseases and healthcare expenditures in Türkiye from a healthcare management perspective, within the framework of value-based financial management.
Design/methodology/approach – Data from the Global Burden of Disease (GBD) 2021 and the WHO Global Health Expenditure Database (WHO-GHED) covering the years 2010–2021 were utilized. Mortality, morbidity, and disability-adjusted life years (DALYs) related to autoimmune diseases were evaluated and compared with healthcare expenditures for the same period. Descriptive statistics, trend analyses, correlation, and multiple regression methods were employed.
Results – The findings indicate that the DALY burden of autoimmune diseases in Türkiye has shown an upward trend over the years, and the share of expenditures associated with this burden within total healthcare spending has steadily increased. A significant and positive correlation was identified between rising healthcare expenditures and the DALY burden (p<0.05).
Discussion – The results emphasize the necessity of value-based approaches for financial management and resource allocation in healthcare institutions. The findings provide important strategic insights for hospital administration in terms of cost-effectiveness, resource distribution, and sustainability. As the burden of autoimmune diseases on the healthcare system continues to rise, healthcare expenditures need to be restructured in line with value-based approaches. The implementation of value-based healthcare management is shown to be critical for policymakers and hospital managers to ensure the effectiveness of financial management in the face of an increasing chronic disease burden.Key Word: Autoimmune Diseases, Disease Burden, Health Expenditures, Value-Based Healthcare Management.