Factors affecting the establishment of operational budgeting from the point of view of managers and financial experts of Qazvin University of Medical Sciences 2013

Dissertation for obtaining a master's degree in health and medical services management

Abstract:

In the last few decades, traditional budgeting systems are changing to new budgeting systems such as operational budgeting, the Ministry of Health and Medical Education has also provided the ground for the implementation of this in the form of a new financial system plan since 2002. Some universities, including Qazvin University of Medical Sciences, have performed better in the implementation of this budgeting system. Therefore, in this research, we determined the factors affecting the establishment of operational budgeting from the point of view of managers and financial experts of Qazvin University of Medical Sciences, and the results of this research help government organizations to implement this as best as possible. Financial affairs were studied using the census (78 people). The data collection tool was a researcher's self-administered questionnaire on a Likert scale, whose face and content validity was confirmed by experts and experts in this field, and its reliability was confirmed through test and retest (90%). Data analysis was done through descriptive and analytical statistics and using Spss16 software, and finally, the findings indicated that most of the people in the studied community were female (50.6%) and in bachelor's degree (62.7%) and with an accounting field of study (74%) who were working as financial affairs experts and at the headquarters level, and the most effective human resource factor with an average score of (4.23) and the organizational structure factor had the least impact with an average score of (3.82) in establishing have had operational budgeting and the presence of accrual accounting and legal requirements have had a significant impact on the establishment of operational budgeting, while there was no significant difference in the views of managers and financial staff.

Keywords: budgeting, operational budgeting, accrual accounting, Qazvin University of Medical Sciences.

-1 Introduction:

The budgeting system is one of the sub The existing systems in an economic, political and social system and as a living organism is responsible for transferring the life-giving blood of the government's income to various components of the society and economy. For this reason, any disorder, blockage and disease in this artery will cause the entire country to face a crisis. Since traditional budgeting systems only seek to control "where" and "how" the budgeted amounts are spent, they have not sought to know "what purposes" these expenses are spent on. While in today's world, budgeting is considered an efficient tool for the proper management of the government and the public sector, the awareness of managers and decision-makers at the micro and macro levels of new budgeting methods, in addition to the rational use of resources and their optimal allocation, is a suitable platform for growth and efficiency in government institutions and organizations. It provides and in addition to improving efficiency, it prevents extravagance and wastage of public property and it will follow fair and favorable distribution of national resources. Therefore, today the demand for the use of new management tools and approaches such as process management, quality management, evaluation and performance management, etc., which were often used by the private sector, has gained strength in governments, and output-oriented, citizen-oriented, and market-oriented approaches, which are the approaches of the private sector, have replaced the approaches of the public sector, i.e., process-oriented, monopolized bureaucracy, and have created a new form of public administration. Therefore, one of the budgeting systems that have been used in most developed and developing countries due to environmental changes, changing approaches and the requirement of systemic thinking in the design and implementation of management and economic systems is the operational budgeting system (Hasanabadi and Najjar 1387).

Operational budgeting is a representation that clearly links strategic and long-term goals to the annual operational goals of organizations and also to the costs related to achieving these goals. to give In the framework of operational budgeting, different administrative departments are accountable based on specific standards under the title of performance indicators, and managers have more discretion in determining how to achieve results.On the other hand, in the framework of such a method, the possibility of participation of policy makers, managers and even citizens in the form of strategic plans, cost priorities and performance evaluation is provided (Hasanabadi and Najjar 2017).

However, budgeting in Iran despite the privileged position of planning and the importance of the budget in the preparation and implementation of construction plans. It is an ineffective tool. Preparing and approving the budget for each financial period takes a considerable amount of expertise from the agencies and raises extensive debates between the executive and legislative powers. In comparison with the many transformations that have emerged in recent decades in the concepts and missions of the budget in the administration of public affairs of the countries. Organizing, managing the preparation and implementation of the budget in Iran in half a century has become a complex and difficult problem in the management of the public sector, which imposes its undesirable and increasing consequences on the government, and despite the emphasis of articles 138 and 144 of the law of the third and fourth plans of the country's economic development since 1381, which stipulates the implementation of operational budgeting, which is The action that has taken place has been summarized only to change the classification of income and expense items, and not much changes have been made in the implementation (Ahmadi 2017).

1-2: Statement of the problem and the importance of the research:

Researches show that in most countries with a middle income level, more than five percent of GDP and 5 to 10 percent of government expenditures are allocated to the health sector. (Abolhallaj Ramadanian 1390) This is despite the fact that as long as there is no suitable infrastructure for the effective use of resources, especially financial resources, the efficiency, effectiveness, evaluation and monitoring of these resources will not be possible, and even the continuous increase of financial credits will not solve the problems of the beneficial system (Babajani 1385). Hence, the budgeting system as one of the managerial and economic sub-systems in the way of allocating resources has always been the attention of governments and organizations. So that the last decade has been associated with theoretical and practical developments in budgeting processes. Therefore, now in the upcoming national economic system, the budget has become the most important tool for directing and optimally allocating resources in order to achieve development goals. The era of transition from traditional and common budgeting to operational budgeting is the beginning to clarify costs and carry out structural reforms and rationalize the government's role in economic and cultural activities. In other words, the measures taken by the government to solve economic and social issues are reflected in the budget. In fact, the budget is a summarized form of how to plan, organize, direct and control the government's financial processes, which has a coherent and organic intellectual support of allocating limited financial and non-financial resources against unlimited needs at the macro level (Saeidi and Mozadi 2015). The idea of ??operational budgeting in Iran was raised in the budget literature from the early 1380s, and in practice, it was first considered in the annual budgets and in the following years, it was raised in the extra-ordinary laws. In paragraph "R" Note "1" of the 1382 budget law of the whole country, it is stipulated that the country's management and planning organization, in order to reform the budgeting system in relation to operationalizing the budget, reform the revenue and expenditure estimation system for the year 1383, for all the executive bodies and companies and organizations whose names are required to be included in the general laws and regulations, and distribute the credits related to the costs based on the needs of the institutions and the activities that take place. (Panahi 1389, Tahirpour et al. 1390).

ABSTRACT

Background: In recent decades, the traditional budgeting systems have been undergoing a process of transition. Thus, we have observed a move towards modern budgeting systems such as performance-based budgeting. Since 2003, the Ministry of Health and Medical Education has introduced a new financial system in order to pave the way for the implementation of the aforementioned transition. Some universities including Qazvin University of Medical Sciences (QUMS) have had a better performance in implementing the new budgeting system.