Author/Authors :
Haghdoost, Ali Akbar Research Center for Modelling in Health - Institute for Future Studies in Health - Kerman University of Medical Sciences, Iran , Goudarzi, Reza Research Center for Health Services Management - Institute for Future Studies in Health - Kerman University of Medical Sciences, Iran , Ramezanian, Maryam Research Center for Health Services Management - Institute for Future Studies in Health - Kerman University of Medical Sciences, Iran , Javadi, Amir Iran Healthcare Info. Observatory - Ministry of Health and Education of Iran, Tehran, Iran , Darvishi, Ali Research Center for Health Services Management - Institute for Future Studies in Health - Kerman University of Medical Sciences, Iran , Hosseinzadeh, Ali Research Center for Modelling in Health - Institute for Future Studies in Health - Kerman University of Medical Sciences, Iran , Abolhallaje, Masoud Budget and Performance Monitoring - Ministry of Health and Education of Iran, Tehran, Iran , Rahimi, Masoumeh Center of Budgeting and Performance Evaluation - Ministry of Health and Education of Iran, Tehran, Iran
Abstract :
Background: Because of resources deficiency, a well-funded budget system is very important for achieving organizational goals.
Hence, providing a specific pattern for performance analysis is important to allocate funds to medical universities
Objectives: In this study, econometric method and linear regression estimation were used to investigate the economic behaviour
of the budget allocation process.
Methods: Data used in the present study were panel data from medical universities obtained during an eight-year period. The
explanatory variables in this model included the numbers of faculty members and students. Also, separate linear regression was
estimated as a dependent variable for the levels of expenditure budget and total budget.
Results: Our findings showed that if budgeting is done solely based on faculty members, allocation of public budget for each faculty
member is 113.7 million Tomans, and if it is performed based on students, the allocated budgets are 9.8, 2.2, and 25.9 million Tomans
for each undergraduate, professional doctorate (medicine, pharmacy, and dentistry) and postgraduate student, respectively.
Conclusions: In general, budget allocation for university education sector had a strong relationship with faculty members and
students. However, the place of budget consumption and performance quality indicators still remain unclear. The results of this
study can be applied for quantitative modelling to predict and allocate budget to medical universities.
