The feasibility of the establishment of performance budgeting in Babol University of Medical Sciences and Health Services

Considering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortunately optimum results have not yet been achieved. Perhaps one reason of this failure, is non-observance of the necessities and hence the obstacles which have been operated without preparing infrastructures, and speed in operation, was put in priority. This study aims at identifying the possibilities of the performance based budgeting on «Shah Model» (2004) in Babol university of medical sciences. The present study is an applied and analytical research in which both library and field methods were used to collect data. In the field method a questionnaire was used, the validity aspect of which was approved by financial exertiments managers and for it, s stability, the Alfa co efficiency of cronbach was measured which was totally 70% for each variation. The population of the research includes 30 managers and deputies, financial managers, budget managers, university budget experts, university chancellors and financial deans and hospitals of medical sciences and health services of Babol which were analyzed by opinion poll through spss20. According to the present study results, the ability (performance assessment, human resources, and technology), authority (legal, procedural, organizational) and acceptance (political, managerial, incentive) does not recognize. as barriers to the establishment of the performance based budgeting on the Shah Model. The findings of the research indicate that at present the university of medical sciences and health services of Babol possesses the ability, authority and acceptance needed for the performance based budgeting.