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Evaluation of the budget applied in government hospitals and the possibility of application the Activity-Based Budgeting Afield Study in Lattakia

تقييم نظام الموازنة المطبق في المشافي الحكومية و إمكانية تطبيق موازنة الأنشطة دراسة ميدانية في محافظة اللاذقية

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 Publication date 2015
  fields Business Management
and research's language is العربية
 Created by Shamra Editor




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This study aimed to evaluate the budget applied in the government hospitals in Latakia, and research into the possibility of the application of (Activity-Based Budgeting). To achieve the objectives of the study are designed questionnaire include questions related to various aspects of the existing budget, and the availability of administrative, financial, technical and environmental potential. Where the questionnaire was distributed on the financial and administrative department in the Directorate of Health staff in addition to the six staff of government hospitals in the province. The study concluded that the most important set of results, that the budget applied in hospitals do not meet the requirements, and that there are many obstacles and problems facing the possibility of applying the (Activity-Based Budgeting) in hospitals under study. Based on the findings the researcher recommended the need for appropriate infrastructure to create for the application of (Activity-Based Budgeting) to activate the use of modern technology, and provide sufficient resources as well as create the necessary political, economic and legal conditions for the application of (Activity-Based Budgeting) to take advantage of their advantages in cost management and exploitation of resources.


Artificial intelligence review:
Research summary
هدفت هذه الدراسة إلى تقييم نظام الموازنة المطبق في المشافي الحكومية في محافظة اللاذقية، والبحث في مدى توافر الإمكانيات اللازمة لتطبيق موازنة الأنشطة. لتحقيق أهداف الدراسة، تم تصميم استبانة شملت مختلف الجوانب المتعلقة بالموازنة القائمة والإمكانيات الإدارية والمالية والفنية. تم توزيع الاستبانة على موظفي القسم المالي والإداري في مديرية الصحة والمشافي الحكومية التابعة لوزارة الصحة في المحافظة. خلصت الدراسة إلى أن الموازنة المطبقة لا تلبي الاحتياجات المطلوبة، وتوجد معوقات ومشاكل تواجه إمكانية تطبيق موازنة الأنشطة. أوصت الباحثة بضرورة تهيئة البنية التحتية الملائمة لتطبيق موازنة الأنشطة، تفعيل استخدام التكنولوجيا الحديثة، توفير مصادر التمويل اللازمة، وتهيئة الظروف السياسية والاقتصادية والقانونية اللازمة لتطبيق موازنة الأنشطة للاستفادة من مزاياها في إدارة التكلفة واستغلال الموارد بكفاءة عالية.
Critical review
دراسة نقدية: تعتبر هذه الدراسة مهمة في تسليط الضوء على نظام الموازنة في المشافي الحكومية في محافظة اللاذقية ومدى ملاءمته لتلبية الاحتياجات المطلوبة. ومع ذلك، يمكن الإشارة إلى بعض النقاط التي قد تحتاج إلى تحسين. أولاً، يمكن أن تكون العينة المستخدمة في الدراسة أكبر وأكثر تنوعًا للحصول على نتائج أكثر دقة وشمولية. ثانيًا، لم تتناول الدراسة بشكل كافٍ الحلول العملية التي يمكن تطبيقها لتجاوز المعوقات المذكورة، مثل تقديم أمثلة من دول أخرى نجحت في تطبيق موازنة الأنشطة في القطاع الصحي. أخيرًا، يمكن تعزيز الدراسة بإضافة تحليل مالي مفصل يوضح الفوائد الاقتصادية المتوقعة من تطبيق موازنة الأنشطة مقارنة بالنظام الحالي.
Questions related to the research
  1. ما هي الأهداف الرئيسية لهذه الدراسة؟

    هدفت الدراسة إلى تقييم نظام الموازنة المطبق في المشافي الحكومية في محافظة اللاذقية والبحث في مدى توافر الإمكانيات اللازمة لتطبيق موازنة الأنشطة.

  2. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    خلصت الدراسة إلى أن الموازنة المطبقة في المشافي لا تلبي الاحتياجات المطلوبة، وتوجد معوقات ومشاكل تواجه إمكانية تطبيق موازنة الأنشطة.

  3. ما هي التوصيات التي قدمتها الباحثة بناءً على نتائج الدراسة؟

    أوصت الباحثة بضرورة تهيئة البنية التحتية الملائمة لتطبيق موازنة الأنشطة، تفعيل استخدام التكنولوجيا الحديثة، توفير مصادر التمويل اللازمة، وتهيئة الظروف السياسية والاقتصادية والقانونية اللازمة لتطبيق موازنة الأنشطة.

  4. ما هي المنهجية التي استخدمتها الدراسة لجمع البيانات؟

    استخدمت الدراسة استبانة شملت مختلف الجوانب المتعلقة بالموازنة القائمة والإمكانيات الإدارية والمالية والفنية، وتم توزيعها على موظفي القسم المالي والإداري في مديرية الصحة والمشافي الحكومية التابعة لوزارة الصحة في محافظة اللاذقية.


References used
SCHALWYK، A.efficial Journal of institute of Municipal Finance officers، IMEO، Setting water service Tariffs sustain able technologies، Vol12، NO3، Autumn،2012، p15
STEVENS، E. Activity- Based Approach. published online in wiley Inter science،2004،p48-25
RICK ،W.Budget Planning the Next Generation، Information Week، Issue 805، 2000،p160-170
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