The Effects of Changed Cash Accounting to Accural Accounting in Financial Performance and Operational of Martyr Beheshti University of Medical Science

Accounting is a tool for decision-making and management and accounting systems of each organizations is a function of its information needs. Adjusted cash accounting is current system of accounting and reporting of the Islamic Republic of Iran that dosent have suitable responsibility.Recentely in some countries like: Great Britain, New Zealand and Ausralia there is an approach of using the full accural method and operating budgeting for public sector that can have an important role to improve the public sector responsibility.In Iran also some public organizations have moved toward using of full accural basis, thus it seems in this country like others, that have selected this way,the analyse of its the advantages and dis advantages is necessory,becouse the base used in public accounting can impact on financial informations and decision-making.And if it select as based budgeting,can make major changes in resource allocation. The main goal of this research is the impacts of cash accounting convertion into accrual accounting on financial function and operating of Medical Sciences and Health Khodami martyr Beheshti. sample volume of this study is 100 that is selected by the formula Cochrane and is distributed Lykrat range 5 choice questionnaire with Than community samples between groups. The results of this study show cash accounting convertion into accrual accounting that needs operating budgeting Leading to improved financial performance and Operational performance of the device, to have an exact and correct Classification plans and Activities of each organization. Accrual accounting to determine cost And performing the actual costs and operations Allocations approved in the form is Much more efficient than cash accounting. And lead to more accurate control of income And other funding sources and expenditures And other payments. Accural accounting offers More accurate and more correct financial reports For planning and decision-making and implementation of programs and operations to Managers governmental organizations. And finally Accrual accounting system established in Medical Sciences and Health Khodami martyr Beheshti Leads to the production and maintenance of 3 main accounts Inventory, Fixed Assets and income According to the requirements of accounting standards