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التخطيط المالي في المنظمات الصحية العراقية العامة رؤية علمية للخطوات والاجراءات
Author name:
سوزان عبد اللطيف علي
Supervisor name:
عبد الصاحب صالح عبد الصاحب
General topic:
Administration and Economics
Specific topic:
General Administration
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics
Language:
Arabic
University location:
Baghdad
First pages:
07T3765 - p.pdf
Abstract:
The researcher studied the operation of financial planning in health public Iraqi organizations (HPIO) ,the main organization studied is the ministry of health (MOH) in which its consider as the total administration level. Medical city,& Baghdad teaching hospital considered as the partial administration level (for the period of 2002 - 2005 A.C)This research is building upon three questions : Q1) Are there any particular scientific steps for the financial planning in the total administration level ? Q2) Are there any particular scientific steps for the financial planning in the partial administration level ? Q3) Is there any clear arrangement between the two levels ? ( in order to gain access revenues & the way of spending these revenues ). The theoretical value of the research shows that the financial planning is achieve according to the following steps : a) Goals of the organization. b) Forecasting C) Alternative revenue options. d) Evaluation of revenue options. e) Decision making. f) plans ( budgets). g) Implementing & follow up. The main results of the research are the following : The (HPIO) is functioning according non recorded goals except the year 2005 (a recorded goal has placed according to a political manner), the (HPIO) are functioning according to a short period planning (one year) without using the known ways of forecasting , the(HPIO) are lacking the Alternative revenue because they depend on governmental budgets , according to that the (HPIO) cannot Evaluate the Alternative revenue , making decision directed towards expenditure according to the governmental budgets chapters , budgets are prepared by financial planning department in the (MOH) , ) Implementing achieve by distribution of budgets on the medical departments , follow up is achieve to follow up all the above operations.Conclusion : the financial planning in (HPIO) are lacking the scientific steps, there is no arrangement between total & partial administration & there is centralization & subordinate
