Investigating the barriers to establishing an operational budgeting system in private hospitals of the Social Security Organization of Tehran Province

Considering the role of the budget in organizations and departments, governments tried to reform the budgeting system and finally used operational budgeting, but in practice they faced obstacles and problems to implement this budgeting system. In the first stage, this research tries to identify the existing obstacles and problems affecting operational budgeting in private hospitals of the social security organization of Tehran province. In the next step, prioritize these obstacles and problems and finally provide suggestions to reduce the obstacles of operational budgeting implementation. The data of this research has been collected using questionnaires that were distributed among the heads and managers and employees of the hospital. After that, by analyzing the data through the factor analysis test, the research hypotheses have been tested. The results of this research show that out of 3 environmental, human and organizational factors, only environmental and organizational factors have a significant effect on operational budgeting implementation problems. In other words, for the successful implementation of operational budgeting, attention should be paid to organizational and environmental factors.