fatemeh dadmand; alireza pooya
Abstract
AbstractSubject and Purpose of the Article: The present study aimed to investigate the budgeting of schools by considering the condition of school equipment and buildings under different scenarios of the number of students.Research Method: System dynamics approach is considered to study this system. ...
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AbstractSubject and Purpose of the Article: The present study aimed to investigate the budgeting of schools by considering the condition of school equipment and buildings under different scenarios of the number of students.Research Method: System dynamics approach is considered to study this system. Diagrams of Cause and effect and stock and flow are drawn and after validating the model, different scenarios have been applied and the results have been examined.Research Findings: 50% of the equipment and buildings of these schools are in poor condition, but since the current budget of the schools is allocated based on the number of registrations; only in scenario the trend of rising, a budget will be given to the schools for the modernization of the equipment.Conclusion, Originality and its Contribution to the Knowledge: Budgeting method based on the number of registrations alone cannot meet the needs of the schools, but also the equipment status must also be considered in the awarding of budgets. Results of analysis two policy of new construction and maintenance of equipment in all three scenarios indicate improved Facility Condition Index (FCI).
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.
