Abstract
One of the main reasons for providing hospital's budget is meeting their financial requirements efficiently. According to the importance and incremental role of operational budgeting in hospital effectiveness and efficiency, this study was aimed to investigate the obstacles and problems in the establishment of operational budgeting system in hospital managers and financial administrator's point of view in Ahvaz Jundishapour University of Medical Sciences.
This was a cross-sectional study performed on 66 managers of Mazandaran province health center in 2011.In this study variables of communication skills, which included four components of verbal, aural, written and informative skills, were the independent variables. Also health of organization was a dependent variable that was considered as the main concern of the research. Data were gathered by completing the Hoys Health of organization questionnaire, standard communicational skills questionnaire, and the demographic characteristics questionnaire using Likerts scale for scoring the questions. Data was analyzed using Pearsons correlation coefficient.
Results showed that shortage of specialists who are able to calculate the cost of projects" (SD = .70, x = 4), lack of motivation in establishment of operational budgeting system " (SD = 1.03, x = 4) and" lack of financial resources to implement the operational budgeting, " (SD = 1.00, x = 4), were selected as the most important problems of individuals, organizational and environmental factors in the establishment of operational budgeting system.
According to the weak level of the studied factors in the hospitals, necessity of understanding them is more important. So, it is proposed that any attempt to use the operational budgeting should be on base of deep understanding of the requirements for such budgeting.
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© 2012, Jundishapur Journal of Health Sciences. This open-access article is available under the Creative Commons Attribution-NonCommercial 4.0 (CC BY-NC 4.0) International License (https://creativecommons.org/licenses/by-nc/4.0/), which allows for the copying and redistribution of the material only for noncommercial purposes, provided that the original work is properly cited.