الزامات اجرای بودجه‌ریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی ارومیه (مطالعه موردی: بیمارستان امام خمینی (ره) مهاباد)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار مدیریت دولتی دانشگاه آزاد اسلامی واحد مراغه

2 دانشجوی کارشناسی ارشد مدیریت دولتی (گرایش مدیریت مالی) دانشگاه آزاد اسلامی واحد مهاباد

چکیده

مقدمه: به دلیل اهمیت بودجه‌ریزی و لزوم تغییر شیوه بودجه‌ریزی فعلی به بودجه‌ریزی مبتنی بر عملکرد، پژوهش حاضر با هدف بررسی الزامات اجرای بودجه‌ریزی مبتنی بر عملکرد در بیمارستان امام خمینی (ره) مهاباد انجام شده است.
روش پژوهش: پژوهش حاضر توصیفی از نوع کاربردی است. جامعه آماری پژوهش را کلیه کارکنان امور مالی، کارشناسان بودجه، کارشناسان حسابداری و مسئولین واحدها و بخش‌های بیمارستان امام خمینی (ره) مهاباد به تعداد 38 نفر تشکیل می‌دهد. به منظور گردآوری داده‌ها از پرسش‌نامه استفاده شده است و روایی و پایایی آن، به ترتیب، از طریق روایی صوری و آلفای کرونباخ تأیید شده است. هم‌چنین، داده‌ها با بکارگیری نرم‌افزار SPSS نسخه 21 و با استفاده از آزمون t همبسته بررسی شد.
یافته‌ها: نتایج حاصل از آزمون فرضیه‌های پژوهش نشان داد که بین وضعیت موجود و وضعیت مورد انتظار در هر یک از ابعاد اختیار، توانایی و پذیرش و هم‌چنین در مجموع برای اجرای بودجه‌ریزی مبتنی بر عملکرد با استفاده از روش هزینه‌یابی بر مبنای فعالیت در بیمارستان امام خمینی (ره) مهاباد تفاوت معنا‌داری وجود دارد.
نتیجه‌گیری: کارکنان بیمارستان امام خمینی (ره) مهاباد وضعیت موجود برای اجرای بودجه‌ریزی مبتنی بر عملکرد با استفاده از روش هزینه‌یابی بر مبنای فعالیت را پایین‌تر از وضعیت مورد انتظار آن ارزیابی کردند؛ به طوری که وضعیت موجود در هر سه بُعد اختیار، توانایی و پذیرش نسبت به وضعیت مورد انتظار در سطح پایین‌تری قرار دارد.

کلیدواژه‌ها

عنوان مقاله [English]

The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital)

نویسندگان [English]

  • N. Rezaie 1
  • J. Rostami 2
1 Assistant Professor, Department of Public Administration, Islamic Azad University, Maraghe Branch
2 M. A. Student in Public Administration (Financial Administrative Subdiscipline), Islamic Azad University, Mahabad Branch
چکیده [English]

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.

کلیدواژه‌ها [English]

  • Activity-Based Financing
  • budget
  • Mahabad Imam Khomeini Hospital
  • Performance-Based Budgeting

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