امکان‌سنجی اجرای روش هزینه‌یابی بر مبنای فعالیت در بودجه‌ریزی مبتنی بر عملکرد دانشگاه علوم پزشکی و خدمات بهداشتی درمانی اصفهان بر اساس الگوی شه

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه اصفهان

2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد مبارکه

چکیده

مقدمه: در این پژوهش، وضعیت عوامل مرتبط با اجرای روش هزینه‌یابی بر مبنای فعالیت در بودجه‌ریزی مبتنی بر عملکرد دانشگاه علوم پزشکی و خدمات بهداشتی درمانی اصفهان بر اساس الگوی شه شامل سه عامل توانمندی، مشروعیت و مقبولیت بررسی شده است.
روش پژوهش: این پژوهش از نظر هدف، کاربردی و از نظر ماهیت داده‌ها، توصیفی-تحلیلی است. جامعه آماری پژوهش شامل مدیران، کارشناسان مالی و بودجه و رؤسای حسابداری واحدهای تابعه دانشگاه علوم پزشکی و خدمات بهداشتی درمانی اصفهان در سال 1393 (در مجموع 110 نفر) است. برای جمع‌آوری داده‌های پژوهش از پرسش‌نامه پژوهش‌گرساخته استفاده شد. روایی پرسش‌نامه شامل اعتبار محتوایی و اعتبار عاملی، به‌ترتیب، با استفاده از نظرات متخصصان و نرم‌افزار AMOS نسخه 20 و پایایی آن به وسیله آلفای کرونباخ تأیید شد. داده‌ها نیز با بکارگیری آزمون تی تک نمونه‌ای و با استفاده از نرم‌افزار SPSS نسخه 20 تجزیه و تحلیل شد.
یافته‌ها: نتایج پژوهش بیانگر آن است که از نظر آزمودنی‌ها، در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی اصفهان به غیر از مشروعیت قانونی، مشروعیت سازمانی و مقبولیت مدیریتی، سایر شرایط لازم برای اجرای روش هزینه‌یابی بر مبنای فعالیت در بودجه‌ریزی مبتنی بر عملکرد از جمله توانمندی (توانمندی ارزیابی عملکرد، انسانی و فنی)، مشروعیت رویه‌ای و مقبولیت (مقبولیت سیاسی و هم‌خوانی مشوق‌ها) فراهم نیست.
نتیجه‌گیری: بر اساس یافته‌های پژوهش، ضرورت توجه به وضعیت سه عامل توانمندی، مشروعیت و مقبولیت و تلاش برای بهبود آن به منظور اجرای هر چه بهتر هزینه‌یابی بر مبنای فعالیت در بودجه‌ریزی مبتنی بر عملکرد دانشگاه علوم پزشکی و خدمات بهداشتی درمانی اصفهان بیش از پیش احساس می‌شود.
 

کلیدواژه‌ها

عنوان مقاله [English]

The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model

نویسندگان [English]

  • M. Arab Salehi 1
  • E. Hatampoor 2
1 Assistant Professor, Department of Accounting, Isfahan University
2 M. A. in Accounting, Islamic Azad University, Mobarakeh Branch
چکیده [English]

Introduction: In this study, the situation of the associated factors which includes three factors of ability, authority, and acceptance with the implementation of Activity-Based Costing method in Performance-Based Budgeting in the Isfahan University of Medical Sciences Based on SHAH model has been examined.
Method: This research is applied in terms of purpose, and regarding the nature of the data, it is descriptive analytic. The statistical sample of the research includes managers, financial and budget experts, and chief accountants of the Isfahan University of Medical Sciences in 2014 (totally 110 people). For collecting the data of the research, a researcher-made questionnaire has been used. The validity of the questionnaire which includes content credit and factoring credit, respectively, was tested by the opinion of experts, and by using AMOS Software Version 20, and its reliability was approved through Cronbach's Alpha. The data were analyzed by using one-sample T-test and SPSS Software Version 20.
Results: The results of the research state that according to the subjects, in the Isfahan University of Medical Sciences, except the legal authority, organizational authority, and managerial acceptance, all the other necessary conditions for implementing Activity-Based Costing method in the Performance-Based Budgeting such as ability (the ability of technical, humane, and performance evaluation), policy authority, and acceptance (political acceptance and association of incentives) are not available.  
Conclusion: Based on the findings of the research, it is necessary more than ever to consider the situation of three factors of ability, authority, and acceptance; moreover, it is increasingly essential to try to improve it in order to implementing Activity-Based Costing in the Performance-Based Budgeting much better in the Isfahan University of Medical Sciences.

کلیدواژه‌ها [English]

  • Ability
  • Acceptance
  • Activity-Based Costing
  • authority
  • Performance-Based Budgeting

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