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

• Main Authors: H. R. Alipour, Sh. Biabani, M. Abolhallaj, A. Javani
• Format: Article
• Language: fas
• Published: Shiraz University of Medical Sciences 2013-09-01
• Series: حسابداری سلامت
• Subjects: traditional budgeting; zero-based budgeting; gilan university of medical sciences; financial year
• Online Access: http://jha.sums.ac.ir/article_16910_b2f98535acdd52a5e4ef4c8b10d495c0.pdf

<strong>Introduction:</strong> 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. <br /><strong>Method: </strong>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. <br /><strong>Results:</strong> 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. <br /><strong>Conclusion:</strong> 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.