IDENTIFICATION AND MODELING INTERNAL RELATIONS OF BARRIERS TO ESTABLISHING OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES USING THE DIMITHEL TECHNIQUE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

GHASEMI MANZELABAD RAZIYEH; RAFIEE EHSANABAD REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Seminar Paper

Paper Information

Seminar: CONFERENCE ON NEW CREATIVE IDEAS MANAGEMENT, ACCOUNTING LEGAL AND SOCIAL STUDIES
Year:2018 | Issue:1

Download Full-Text

View:

246

Download:

Information Seminar Paper

Title

IDENTIFICATION AND MODELING INTERNAL RELATIONS OF BARRIERS TO ESTABLISHING OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES USING THE DIMITHEL TECHNIQUE

Author(s)

GHASEMI MANZELABAD RAZIYEH | RAFIEE EHSANABAD REZA

Keywords

OPERATIONAL BUDGETING

ACCOUNTABILITY

DOMESTIC PRODUCT

TRANSPARENCY AND PERFORMANCE

Abstract

THE COST OF ANY ORGANIZATION, FOR THE SAKE OF EFFECTIVENESS AND EFFICIENCY, REQUIRES BUDGET CONTROLS.SINCE FINANCIAL CONTROL AND MONITORING ARE THE MAIN FUNCTIONS OF FINANCIAL MANAGEMENT, THE LACK OF ATTENTION TO IT WILL RESULT IN THE LOSS OF RESOURCES AND THE LOSS OF CAPITAL AND WILL LEAD TO A MALFUNCTION IN THE PROPER MANAGEMENT OF FINANCE. HOWEVER, THE DEPLOYMENT OF OPERATIONAL BUDGETING WILL BE AN EFFECTIVE CONTRIBUTION TO THE PROPER USE OF FUNDING FOR THE IMPLEMENTATION OF APPROVED PROGRAMS, WHICH WILL BE CONSISTENT WITH THE SAFEGUARDING OF THE BITE. THE TOPIC OF THIS RESEARCH IS IDENTIFICATION AND MODELING INTERNAL RELATIONS HAVE BEEN OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES IN TERMS OF ITS PURPOSE AND ITS METHOD, A DESCRIPTIVE STUDY IS DESCRIPTIVE (SURVEY).THE PRELIMINARY OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING, BASED ON PREVIOUS STUDIES AND BASED ON THE TEAM'S OPINION, WERE 20 INDICATORS IN 6 OUT OF 35 SELECTED AND APPROVED. THIS STUDY WAS PERFORMED USING A TWO-DIMENSIONAL QUESTIONNAIRE. THE SUBJECTS INCLUDED THE HEAD OF THE UNIVERSITY, THE ASSISTANTS, THE UNIVERSITY'S FINANCIAL DIRECTOR, THE DEPUTIES, THE HEADS OF THE SUBORDINATE UNITS, AND THE FINANCIAL AUTHORITIES OF VARIOUS DEPARTMENTS OF THE MASHHAD UNIVERSITY OF MEDICAL SCIENCES. HAVING AT LEAST A BACHELOR'S DEGREE AND TEN YEARS OF PROFESSIONAL EXPERIENCE IN THE FIELD OF FINANCE. IN ORDER TO ANSWER THE RESEARCH QUESTIONS AND DETERMINE THE DEGREE OF IMPORTANCE AND MODELING THE INTERNAL RELATIONS OF THE OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING, USING THE MATLAB SOFTWARES, THE DECISION-MAKING TECHNIQUE OF DIMMEL WAS USED. WHICH INCLUDED THE FORMATION AND NORMALIZATION OF THE DIRECT RELATIONSHIP MATRIX, THE CALCULATION OF THE TOTAL RELATIONSHIP MATRIX, THE CALCULATION OF THE THRESHOLD VALUE, AND THE DISCOVERY OF MEANINGFUL RELATIONSHIPS BETWEEN THE FACTORS AND THE PLOT OF THE CAUSAL DIAGRAM. ALL COMPOSITE VIEWS OF THE SUBJECTS INDICATE THE HIGHEST (WORST) RATINGS FOR BARRIERS TO SUCCESSIVE CHANGES IN THE DIRECTORS OF THE SUBSIDIARIES OR LACK OF MANAGEMENT STABILITY AND THE SETTING OF LIMITS AND CEILINGS FOR THE REMUNERATION OF VARIOUS ACTIVITIES IN THE ORGANIZATION, RESPECTIVELY, WITH A RELATIVE WEIGHT OF 4.51 AND 4.49 IS. HOWEVER, THE BARRIERS OF INAPPROPRIATE USE OF FUNDS AND LACK OF PROPER ESTIMATION OF THE BUDGET IN RUNNING THE OPERATION HAD A RELATIVE WEIGHT OF 3.96 AND 3.89, RESPECTIVELY, OF THE LOWEST (BEST) RANK.

Cites

No record.

References

No record.

Cite

APA: Copy

GHASEMI MANZELABAD, RAZIYEH, & RAFIEE EHSANABAD, REZA. (2018). IDENTIFICATION AND MODELING INTERNAL RELATIONS OF BARRIERS TO ESTABLISHING OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES USING THE DIMITHEL TECHNIQUE. CONFERENCE ON NEW CREATIVE IDEAS MANAGEMENT, ACCOUNTING LEGAL AND SOCIAL STUDIES. SID. https://sid.ir/paper/948928/en

Vancouver: Copy

GHASEMI MANZELABAD RAZIYEH, RAFIEE EHSANABAD REZA. IDENTIFICATION AND MODELING INTERNAL RELATIONS OF BARRIERS TO ESTABLISHING OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES USING THE DIMITHEL TECHNIQUE. 2018. Available from: https://sid.ir/paper/948928/en

IEEE: Copy

RAZIYEH GHASEMI MANZELABAD, and REZA RAFIEE EHSANABAD, “IDENTIFICATION AND MODELING INTERNAL RELATIONS OF BARRIERS TO ESTABLISHING OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES USING THE DIMITHEL TECHNIQUE,” presented at the CONFERENCE ON NEW CREATIVE IDEAS MANAGEMENT, ACCOUNTING LEGAL AND SOCIAL STUDIES. 2018, [Online]. Available: https://sid.ir/paper/948928/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops