Investigating models of operational budgeting and planning in Iran Health Insurance Organization using Diamond Model

Author Name(s): Seyed Mohammad Hosseini‚ Ali nazari
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Abstract

The aim of this study is to investigate the relationship between operational budgeting, planning, costs analysis, performance management, management of changing system, system of accountability and motivation of operational budgeting and planning in Iran health insurance organization using Diamond Model, the population studied in this research is the entire budget experts and financial managers of Iran health insurance organization which their number is 60 people. Given that in this study, population size was limited, the entire population is considered as the sample size. Data collection is conducted through a research-made questionnaire. First it was investigated to respond to the fact that is there a relationship between the operational budgeting, planning, costs analysis, performance management, management of changing system, system of accountability and motivation of operational budgeting and planning in Iran health insurance organization using Diamond Model?. In this regard, descriptive statistics (mean, standard deviation) and inferential statistics (Kolmogorov – Smirnov and Pearson correlation and univariate regression) were used. Investigating the results of correlation coefficient and regression in all subjects showed that there is a significant positive relationship between operational budgeting, planning, costs analysis, performance management, management of changing system, system of accountability and motivation of operational budgeting and planning in Iran health insurance organization using diamond model each separately.

Introduction

Since in the traditional budgeting system, important factors such as effectiveness, efficiency, saving and efficiency regarding the resources are ignored so the resources are not used correctly and even wasted. On the other hand, increase or decrease budget of systems has been subject of policy decisions and leveraging of individuals and their bargaining power and the level of accountability of managers and evaluating their responsibility is diminished. In addition, in our country, budget is related with macro-economic issues such as economic growth, unemployment, employment, inflation and generally economic boom and recession bust and on the other hand is facing a budget deficit in most years.

Considering the advantages of operational budget and deficits and shortcomings of traditional budgeting of the country, implementation of operational budgeting as a new method in Traditional Budgeting is strongly felt.

Operational budgeting as a method of budgeting on a wide scale in the world, including in our country is taken into consideration. Operational budgeting adds saving agents and efficacy to traditional aspects of budgeting. Since the targeted allocation of credit to activities in any organization can provide the operational possibility and expect to access the result of costs while clarify the distribution of resources, use operational budgeting method will be an effective step to increase the efficiency and effectiveness of the health insurance credits. (Khodamipour and Zeinali, 2007)

 

Conclusion

In this study, the relationship between operational budgeting and planning in Iran health insurance organization using diamond model was investigated that analyzing data using questionnaires completed by 60 experts of budget and credits of health insurance was performed.  Operational budgeting and planning in health insurance organization was investigated due to information gathered from experts answer to the questions in the questionnaire. The results show that there is a significant positive relationship between operational budgeting, planning, costs analysis, performance management, management of changing system, system of accountability and motivation of operational budgeting and planning  in Iran health insurance organization using diamond model each separately. The findings of the study show that all hypotheses were confirmed.

The main hypothesis of the research: There is a significant relationship between operational budgeting and planning in Iran health insurance organization using Diamond model.

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