حسابداری سلامت (Sep 2014)
The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital)
Abstract
Introduction: Because of the importance of budgeting, and the necessity of changing the method of the present budgeting to Performance-Based, this research has been conducted with the purpose of investigating the necessities of implementing Performance-Based Budgeting in Mahabad Imam Khomeini Hospital. Method: The type of the current research is applied and descriptive. The statistical population of the research include 38 personnel of all the employees of financial affairs, budgeting experts, accounting experts, and those who are in charge of units and departments of Mahabad Imam Khomeini Hospital. In order to collect the data, a questionnaire has been used, and the validity and reliability of the research have been confirmed respectively through Face Validity and Cronbach's Alpha. Also, the data have been examined by the application of SPSS Software Version 21, and Correlated t-Test. Results: The results out of testing the hypotheses of the research indicated that there exists a significant difference between the current situation and the expected situation of the dimensions of authority, ability, and acceptance; moreover, totally, there is a significant difference for implementing Performance-Based Budgeting by using the method of Activity-Based Financing in Mahabad Imam Khomeini Hospital. Conclusion: The staff of Mahabad Imam Khomeini Hospital evaluated the current situation for implementing Performance-Based Budgeting through the method of Activity-Based Financing less than what they had expected; so that the current situation in each three dimensions of authority, ability, and acceptance in relation to the expected situation is located in the lower level.
