تأثیرعوامل انسانی و فنی بر استقرار بودجهریزی عملیاتی در دانشگاه‌های علوم پزشکی
محورهای موضوعی : -مدارک پزشکیاسفندیار دشمن زیاری 1 , محمد صادق ضیایی 2 , سپیده ضمیری 3
1 - استادیار، گروه مدیریت بازرگانی، واحد اسلامشهر، دانشگاه آزاد اسلامی، تهران، ایران
2 - استاد، گروه مدیریت دولتی، واحد تهران غرب، دانشگاه آزاد اسلامی، تهران، ایران
3 - کارشناسی‌ارشد مدیریت دولتی، دانشگاه علوم پزشکی تهران، تهران، ایران
کلید واژه: استقرار بودجهریزی عملیاتی, دانشگاه علوم پزشکی, عوامل انسانی, عوامل فنی,
چکیده مقاله :
مقدمه: بودجه از دیرباز به عنوان یکی از فنون و روش‌های موثر برای نیل به اهداف سازمان‌ها مطرح بوده است. بودجه یک برنامه مالی است که با پیش بینی درآمدها و برآورد هزینه ها رسیدن به اهداف سازمان را در مدت زمان مشخص تسهیل می‌کند. بودجهریزی عملیاتی، نوعی نظام برنامه‌ریزی است که بر رابطه بودجه صرف شده و نتایج مورد انتظار تأکید دارد. بحث اجرای بودجهریزی عملیاتی همزمان با سایر سازمان‌ها در دانشگاه‌های علوم پزشکی کشور نیز مطرح بوده است. متاسفانه پس از گذشت چند سال استقرار آن تنها در حد حرف و وعده باقی مانده است. عوامل متعددی می تواند بر استقرار این شیوه بودجهریزی تاثیر داشته باشد. از جمله عوامل مورد غفلت قرار گرفته دو عامل انسانی و فنی می باشد که این تحقیق بنا دارد میزان تاثیر آنها را مشخص نماید. روش پژوهش: روش پژوهش به لحاظ هدف کاربردی، نوع پژوهش توصیفی و روش پیمایشی است. جامعه آماری پژوهش؛ کلیه مدیران و کارشناسان مالی دانشگاه علوم پزشکی تهران به تعداد 92 بوده است. روش نمونه‌گیری سرشماری است که تمام جامعه به عنوان نمونه در نظر گرفته شد. ابزار گردآوری اطلاعات علاوه بر مطالعات کتابخانه ای، پرسشنامه است. روایی پرسشنامه با نظر خبرگان و تحلیل عاملی تأییدی تعیین و پایایی از طریق روش آلفای کرونباخ در سطح 80 درصد تأیید شد. یافته‌ها: یافته‌های تحقیق نشان می‌دهد؛ عوامل انسانی و فنی 3/49 به دست آمد که از طریق آزمون t تک نمونه‌ای با عد ثابت 3 که ملاک حد وسط بود آزمون گردید حد پایین و حد بالای آزمون مثبت میباشد. مقدار آزمون از میانگین جامعه بیشتر است و هم‌چنین آماره آزمون 7/564 = t بزرگتر از مقدار جدول 1/645 = t از روی توزیع t میباشد نتیجه‌گیری: عوامل انسانی و فنی با مقدار 7/56=t بر استقرار بودجهریزی عملیاتی در دانشگاه علوم پزشکی تهران مؤثر است.
Introduction: The current research study aims to examine the effect of human and technical factors on establishment of the operational budgeting at TUMS. To achieve this goal, after studying and reviewing the findings of the previous studies which had been carried out in theoretical research, the desired framework was proposed. Methods: The research methods, in terms of research objectives and data collection, were practical and descriptive, respectively. In the survey, 92 participants consisting TUMS managers and financial officers were selected as the sample of statistical population. Sampling method was the population census. For data collection, in addition to the library studies, a survey questionnaire, which its validity confirmed by the experts and confirmatory factor analysis and its reliability approved through Cronbach's alpha method at the level of 80 percent, was used. Results: In order to analyze the conceptual framework for hypotheses assessment, one-sample t-Test, and for Prioritization of dimensions, Friedman test were used. Conclusion: The findings indicate that human and technical factors with t=7/56 influences on establishment of the operational budgeting at Tehran University of Medical Sciences.
1- Hajiha Z, Salarvand A. Identifying and ranking the effective environmental factors on establishing the performance-based budgeting in Iran. Journal of Health Accounting, 2014; 2(2): 50-33. [In Persian]
2- Farzad M, Ghasemi M, Arab Aval M, Ramazani, A. Study of Barriers to Operational Budget Allocation in the Administrative System of Sistan and Baluchestan Province. Journal of Zabol University of Medical Sciences and Health Services, 2013; 6(2): 45-36. [In Persian]
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5- Moatamedi M, Movahedi M, Moradi M. Evaluating the effectiveness of training courses (CASE STUDY: Educational office of Azad University, Firoozkuh Branch). Journal of Development and Evolution Management, 2013; 14: 29-19. [In Persian]
6- Tarighi A, Aghajani V. (2011). Study of relationship between accounting systems & new public financial reporting components and the Performance audit. First Congress of Modern Approaches in Governmental Accounting, Amol; 2011. [In Persian]
7- Lee, SC, Lee HG. The importance of change management after ERP implementation: An information capability perspective. Proceedings of the 25th International Conference on Information Systems, Washington DC, USA; 2004: 954-939.
8- Pourkiani M, Derijani M. The establishment of management information systems and way of management decisions. International Conference on Management in 21 Century, Tehran; 2014. [In Persian]
9- Pourali MR, Kakvan S. The requirements for establishment of performance-based budgeting establishment (Case study: Babol University of Medical Sciences). Journal of Audit Science, 2015; 14 (57): 217-191. [In Persian]
10- Talebnia Gh, Hasas Yeganeh Y, Vakilifard H, Mohammadipour R. Identify and prioritize the variables of performance-based budgeting establishment with emphasis on its implementation in the INTA. Iranian National Tax Administration, 2014; 22: 220-188. [In Persian]
11- Eker M. The Impact of Budget Participation on Managerial Performance via Organizational Commitment: A Study on the Top 500 Firms in Turkey. Ankara Üniversitesi SBF Dergisi, 2012; 64 (4): 136-117. [In Persian]
12- King R, Clarkson PM, Wallace S. Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21 (1): 55-40.
13- Robinson M, Last D. A Basic Model of Performance based Budgeting. Technical Notes and Manuals, 2010; 9 (1): 63-55.
14- Tugen K, Akdeniz HA, Egeli H, Aksarayli M, Ozen A. Analysis of Critical Control Points of Alternative Decisions on the Choice of Performance Based Budgeting System: The Analysis of the Practices in Turkey. Romanian Journal of Economic Forecasting, 2008; 9 (3): 99-80.
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1- Hajiha Z, Salarvand A. Identifying and ranking the effective environmental factors on establishing the performance-based budgeting in Iran. Journal of Health Accounting, 2014; 2(2): 50-33. [In Persian]
2- Farzad M, Ghasemi M, Arab Aval M, Ramazani, A. Study of Barriers to Operational Budget Allocation in the Administrative System of Sistan and Baluchestan Province. Journal of Zabol University of Medical Sciences and Health Services, 2013; 6(2): 45-36. [In Persian]
3- Doshmanziari E, Sabeti A. Budget Process: Planning, Approval, Implementation and Control (principles. Methods, Application) Governmental, Private, Companies, Tehran, Mehraban Nashr Book Institute; 2013. [In Persian]
4- Farajvand E. The process from planning to budget control, Tehran, Golbaad Publication; 2001. [In Persian]
5- Moatamedi M, Movahedi M, Moradi M. Evaluating the effectiveness of training courses (CASE STUDY: Educational office of Azad University, Firoozkuh Branch). Journal of Development and Evolution Management, 2013; 14: 29-19. [In Persian]
6- Tarighi A, Aghajani V. (2011). Study of relationship between accounting systems & new public financial reporting components and the Performance audit. First Congress of Modern Approaches in Governmental Accounting, Amol; 2011. [In Persian]
7- Lee, SC, Lee HG. The importance of change management after ERP implementation: An information capability perspective. Proceedings of the 25th International Conference on Information Systems, Washington DC, USA; 2004: 954-939.
8- Pourkiani M, Derijani M. The establishment of management information systems and way of management decisions. International Conference on Management in 21 Century, Tehran; 2014. [In Persian]
9- Pourali MR, Kakvan S. The requirements for establishment of performance-based budgeting establishment (Case study: Babol University of Medical Sciences). Journal of Audit Science, 2015; 14 (57): 217-191. [In Persian]
10- Talebnia Gh, Hasas Yeganeh Y, Vakilifard H, Mohammadipour R. Identify and prioritize the variables of performance-based budgeting establishment with emphasis on its implementation in the INTA. Iranian National Tax Administration, 2014; 22: 220-188. [In Persian]
11- Eker M. The Impact of Budget Participation on Managerial Performance via Organizational Commitment: A Study on the Top 500 Firms in Turkey. Ankara Üniversitesi SBF Dergisi, 2012; 64 (4): 136-117. [In Persian]
12- King R, Clarkson PM, Wallace S. Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21 (1): 55-40.
13- Robinson M, Last D. A Basic Model of Performance based Budgeting. Technical Notes and Manuals, 2010; 9 (1): 63-55.
14- Tugen K, Akdeniz HA, Egeli H, Aksarayli M, Ozen A. Analysis of Critical Control Points of Alternative Decisions on the Choice of Performance Based Budgeting System: The Analysis of the Practices in Turkey. Romanian Journal of Economic Forecasting, 2008; 9 (3): 99-80.