Schools budgeting according to the condition of equipment and buildings under different scenarios changing the number of students using the system dynamics

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

Subject 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).

Language:
Persian
Published:
Journal of Governmental Accounting, Volume:9 Issue: 2, 2023
Pages:
119 to 140
https://www.magiran.com/p2585546  
سامانه نویسندگان
  • Pooya، Alireza
    Author (2)
    Pooya, Alireza
    Full Professor Industrial Management, Ferdowsi University, مشهد, Iran
اطلاعات نویسنده(گان) توسط ایشان ثبت و تکمیل شده‌است. برای مشاهده مشخصات و فهرست همه مطالب، صفحه رزومه را ببینید.
مقالات دیگری از این نویسنده (گان)