مقایسه روش بودجه‌ریزی سنتی با بودجه‌ریزی بر مبنای صفر در واحدهای ارائه دهنده خدمات بهداشتی دانشگاه علوم پزشکی و خدمات بهداشتی درمانی گیلان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه مدیریت بازرگانی، دانشگاه آزاد اسلامی واحد رشت، گیلان، ایران.

2 دکترای مدیریت خدمات بهداشتی درمانی؛ رئیس مرکز بودجه و پایش عملکرد وزارت بهداشت، درمان و آموزش پزشکی

3 دانشجوی کارشناسی ارشد مدیریت بازرگانی، دانشگاه آزاد اسلامی واحد رشت، گیلان، ایران.

چکیده

مقدمه: یکی از ضرورت‌های اصلاح ساختار اقتصادی بخش بهداشت و درمان، اصلاح و بکارگیری روش‌های جدید بودجه‌ریزی و توزیع منابع آن در حوزه درمان وزارت بهداشت، درمان و آموزش پزشکی است. مطالعه حاضر با هدف مقایسه روش بودجه‌ریزی سنتی با بودجه‌ریزی بر مبنای صفر در واحدهای ارائه‌دهنده خدمات بهداشتی دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان گیلان انجام شده است.
روش پژوهش: پژوهش حاضر از نوع مطالعات کاربردی، توصیفی و تحلیلی است که به شیوه گذشته‌نگر (سال مالی 1390) انجام پذیرفت. جامعه پژوهش را کلیه مراکز بهداشتی و درمانی تابعه دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان گیلان تشکیل می‌دهد. بررسی نحوه‌ی بودجه‌ریزی واحدهای مورد پژوهش از طریق مرور مستندات چاپی، الکترونیک، تحت وب، مشاهده و مصاحبه با خبرگان انجام شد. تجزیه و تحلیل داده‌ها نیز با استفاده از نرم افزار اکسل نسخه 2007، انجام شد.
یافته‌ها: براساس روش بودجه‌ریزی بر مبنای صفر، به اعتباری بالغ بر 116/1 میلیارد ریال نیاز است که از این مبلغ 694 میلیارد ریال در برنامه سلامت روستایی و 422 میلیارد ریال در برنامه سلامت شهری باید منظور شود. هم‌چنین، کسری اعتبار بخش سلامت در واحدهای مورد مطالعه 494 میلیارد ریال برآورد شد.
نتیجه‌گیری: نتایج مطالعه حاضر در قالب مؤلفه‌های مورد بررسی نشان داد که روش بودجه‌ریزی بر مبنای صفر بر روش سنتی ارجح است. لذا، برنامه‌ریزی برای اولویت‌دهی به این نوع روش بودجه‌ریزی و توجه به آن برای عملیاتی‌شدن ضروری به نظر می‌رسد.

کلیدواژه‌ها


عنوان مقاله [English]

Comparing Traditional Budgeting with Zero-Based Budgeting Method in the Units of Health Services of Gilan University of Medical Sciences

نویسندگان [English]

  • H. R. Alipour 1
  • Sh. Biabani 1
  • M. Abolhallaj 2
  • A. Javani 3
1 Assistant Professor of Business Administration, Islamic Azad University of Rasht
2 Ph. D. in Health Services Management, Head of Finance and Performance Monitoring, Ministry of Health and Medical Education.
3 M. A. in Business Administration, Islamic Azad University of Rasht
چکیده [English]

Introduction: One of the requirements in the formation of the economic structure in the health sector is reforming and applying new methods for budgeting and budget allocation in the health sector of Ministry of Health and Medical Education. The purpose of the current study which has been conducted in the units of Health Service of Gilan University of Medical Sciences is to compare Traditional Budgeting with Zero-Based Budgeting Method.
Method: The present study is characterized as applied, descriptive and analytical research that conducted in a retrospective way (financial year, 2011). The statistical population of the study is composed of all the heath centers supervised by Gilan University of Medical Sciences and Health Services. Examining the budgeting method of the studied units was carried out through reviewing the printed, electronic, and web-based documents as well as observing, and interviewing with experts. Data analysis was also conducted via Excel Software 2007.
Results: According to Zero-Based Budgeting method, 1.116 billion Rials is needed, out of which 694 billion Rials should be accounted in the rural health program, and 422 billion Rials in the urban health program. Moreover, the budget set for the health sector of the studied units was estimated to be 494 billion Rials.
Conclusion: The results of this study in the framework of the examined factors indicated that Zero-Based Budgeting method is superior to the Traditional method. Accordingly, planning for giving priority to this type of budgeting method and its implementation seem to be necessary.

کلیدواژه‌ها [English]

  • Traditional Budgeting
  • Zero-Based Budgeting
  • Gilan University of Medical Sciences
  • Financial Year
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