Feasibility and Prioritization of Operational Budgeting Dimensions in a Military Medical University

Due to the legal necessity of changing the approach of universities from traditional budgeting into the operational budgeting system, it should be noted that this method of budgeting is associated with challenges. The aim of this study was to evaluate the feasibility and prioritization of operational budgeting dimensions in a military medical university.
Materials &

This descriptive-analytical and cross-sectional study was conducted in 2020 in two stages. In the first stage, 68 managers, staff and experts of the deputy for Planning and Finance of a Military Medical Sciences university were enrolled by census method. In the second stage, 10 experts were purposefully included in the study. Data collection tool was two valid and reliable questionnaires. Data were analyzed using t-test and SPSS software in the first stage and using AHP approach and Expert Choice software in the second stage.

The average overall score and the score for each of the dimensions of ability, authority and acceptance of operational budgeting was 2.3, 2.39, 2.38 and 2.31, respectively which was at an undesirable level (P< 0.05). Also, dimensions of the ability with a weight of 0.547, acceptance with a weight of 0.244 and authority with a weight of 0.209 had the highest weight and importance in the implementation of the operational budgeting system, respectively.

Based on the results, it is necessary to pay attention to the three main dimensions of ability, authority and acceptance in implementing operational budgeting in the study population.