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.
mohsen hejazi; mohammad reza haji ghasemi; َA D
Abstract
The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial ...
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The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.
