Mohammadreza Hajighasemi; mahdiye ajdari; fereshteh Shafei Nadery
Abstract
Objectives: This study, establish the operational budgeting system in the public section with the Time Driven Activity-Based Costing infrastructure to present time driven activity based budgeting in Neonatal Intensive Care Unite Ward of Shahid Sadoughi Hospital in Yazd.Method: This research is a descriptive-analytical ...
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Objectives: This study, establish the operational budgeting system in the public section with the Time Driven Activity-Based Costing infrastructure to present time driven activity based budgeting in Neonatal Intensive Care Unite Ward of Shahid Sadoughi Hospital in Yazd.Method: This research is a descriptive-analytical research that has presented a cross-sectional research model. In order to collect financial data, to review accounting and budget documents, to collect operational data from hospital information system to determine cost allocation, identifying activities and their standard time from semi-structured interview.Findings: In addition to measuring the amount and cost of unused capacity in each of the cost chapters, this research showed a 20.35% allocated total of current budget in unused capacity cost.Conclusion, originality and its addition to knowledge: Time Driven Activity-Based Budgeting is a high-precision, standard and practical model that provides a suitable model for operational budgeting in the public section to make optimal use of resources.
