Survey of Obstacles in the Establishment of Operational Budgeting System on Hospital Managers and Financial Administrators point of View in Ahvaz Jundishapour University of Medical Sciences: 2011

AUTHORS

Hasan jaafari 1 , Zeinab Avazzadeh 1 , Mina Keshtkar 1 , Roya Roshankar 1

1 Department of Health Services Management, School of Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, IR Iran

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How to Cite: jaafari H, Avazzadeh Z, Keshtkar M, Roshankar R. Survey of Obstacles in the Establishment of Operational Budgeting System on Hospital Managers and Financial Administrators point of View in Ahvaz Jundishapour University of Medical Sciences: 2011, Jundishapur J Health Sci. Online ahead of Print ; 4(4):9-15.

ARTICLE INFORMATION

Jundishapur Journal of Health Sciences: 4 (4); 9-15
Published Online: December 20, 2012
Article Type: Research Article

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Abstract

One of the main reasons for providing hospital's budget is meeting their financial requirements efficiently. According to the importance and incremental role of operational budgeting in hospital effectiveness and efficiency, this study was aimed to investigate the obstacles and problems in the establishment of operational budgeting system in hospital managers and financial administrator's point of view in Ahvaz Jundishapour University of Medical Sciences.

This was a cross-sectional study performed on 66 managers of Mazandaran province health center in 2011.In this study variables of communication skills, which included four components of verbal, aural, written and informative skills, were the independent variables. Also health of organization was a dependent variable that was considered as the main concern of the research. Data were gathered by completing the Hoys Health of organization questionnaire, standard communicational skills questionnaire, and the demographic characteristics questionnaire using Likerts scale for scoring the questions. Data was analyzed using Pearsons correlation coefficient.

Results showed that shortage of specialists who are able to calculate the cost of projects" (SD = .70, x = 4), lack of motivation in establishment of operational budgeting system " (SD = 1.03, x = 4) and" lack of financial resources to implement the operational budgeting, " (SD = 1.00, x = 4), were selected as the most important problems of individuals, organizational and environmental factors in the establishment of operational budgeting system.

According to the weak level of the studied factors in the hospitals, necessity of understanding them is more important. So, it is proposed that any attempt to use the operational budgeting should be on base of deep understanding of the requirements for such budgeting.

Keywords

Operational Budgeting Hospital Financial Administrators

© 2012, Jundishapur Journal of Health Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/) which permits copy and redistribute the material just in noncommercial usages, provided the original work is properly cited.

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