The Possibility of Approving the Programs and Performance Budget in the Planning of Governmental Health Units in Iraq: A Case Study
Keywords:
General Budget, Program and Performance Budget, Planning.Abstract
Administrative accounting plays a crucial and significant role in providing management with information to assist them in performing their functions, particularly in the process of planning and making sound decisions. It is the primary system for all accounting information, and it determines the extent to which units are committed to budget planning. Due to significant developments in the business environment, unit performance must be developed in a manner that keeps pace with this evolution, moving from preparing the budget using the traditional budget method (item budgeting) to program and performance budgeting. Therefore, program and performance budgeting have been adopted and applied in the Basra Health Department / Third Governorate Center sector (the research sample). One of the most important findings of this research is that the current budget, which is the traditional item budget, does not assist in planning because it does not contain main programs, sub-programs, and activities, and is unable to link revenues and expenses to responsibility centers to achieve an appropriate framework for effective performance control. Thus, the need to focus on program and performance budgeting and activate its role has been proposed, so that program and performance budgeting is a translation of objectives and plans into quantitative and financial form, in order to optimally raise the efficiency and effectiveness of financial performance. Therefore, this study recommended focusing on program and performance budgeting and boosting its significance. This is in order to convert objectives and plans into numerical and financial expressions, which can enhance the efficiency and effectiveness of financial performance to a considerable extent.
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