فهرست:
فصل اول. 1
مقدمه و بیان مسأله. 1
1-1 مقدمه: 2
1-2: بیان مساله و اهمیت پژوهش: 3
1-3 اهداف و سوالات پژوهشی: 6
1-3-1 هدف اصلی: 6
1-3-2 اهداف فرعی: 7
1-3-3 هدف کاربردی: 7
1-4-5 سؤالات پژوهش: 8
فصل دوم. 11
مبانی نظری پژوهش.. 11
2-1 مقدمه: 12
2-2 تعاریف و مفاهیم نظام بودجه ریزی: 12
2-2-1 مقدمه : 12
2-2-2 مفاهیم بودجه : 13
2-2-3 تعاریف بودجه : 14
2-2-4 مقاصد و اهداف بودجه ریزی: 18
2-1-5 وظایف بودجه ریزی : 19
2-1-6 روش های پیش بینی درآمد : 20
2-1-7 روش های برآورد هزینه : 20
2-3 بودجه ریزی عملیاتی: 27
2-3-1 تعاریف بودجه ریزی عملیاتی: 27
2-3-2 ماهیت بودجه ریزی عملیاتی : 28
2-3-3 ویژگی های بودجه ریزی عملیاتی : 29
2-3-4 وظایف بودجه ریزی عملیاتی : 30
2-3-5 مزایای بودجه ریزی عملیاتی : 32
2-3-6 الزامات بودجه ریزی عملیاتی : 35
2-3-7 مراحل انجام بودجه ریزی عملیاتی: 37
2-3-8 فواید بودجه ریزی عملیاتی : 39
2-4مروری بر تحولات نظام بودجه ریزی و تجربه برخی از کشورها در پیاده سازی بودجه ریزی عملیاتی: 40
2-4-1 بودجه وسیله ای برای کنترل : 41
2-4-2 بودجه وسیله ای برای بهبود مدیریت : 41
2-4-3 بودجه وسیله ای برای برنامه ریزی اقتصادی و مدیریت عملکرد : 42
2-4-4 مسیر بودجه ریزی عملیاتی نوین : 43
2-4-5 تجربه برخی از کشورها در اجرای بودجه عملیاتی : 47
2-5 نظام بودجه ریزی عملیاتی در ایران: 49
2-5-1 فلسفه و اهمیت بودجه ریزی عملیاتی در ایران: 49
2-5-2 سیر تحولات نظام بودجه ریزی در ایران : 51
2-5-3 نقش قوه مقننه در بودجه ریزی عملیاتی : 52
2-5-4 الزامات قانونی بودجه ریزی عملیاتی در ایران : 53
2-4-5 مشکلات عمده بودجه بندی دولتی در ایران : 58
2-4-6 روند حال و آینده بودجه ریزی عملیاتی در ایران : 65
2-6 بودجه ریزی عملیاتی در بخش سلامت: 70
2-6-1 اهمیت فرایند بودجه ریزی عملیاتی در بخش سلامت و بیمارستان ها: 70
2-6-2 تجزیه و تحلیل هزینه ها در بخش سلامت: 71
2-6-3 سیاست های کلان اقتصادی در بخش سلامت: 84
2-6-4 مراحل تنظیم بودجه عملیاتی در بخش سلامت: 85
2-7 مروری بر مطالعات انجام یافته: 87
2-7-1مطالعات داخلی: 87
2-7-2 مطالعات خارجی: 89
فصل سوم. 91
روش پژوهش.. 91
3-1مقدمه: 92
3-2 نوع پژوهش: 92
3-3جامعه پژوهش: 92
3-4 روش نمونه گیری و حجم نمونه: 92
3-5 روش گردآوری داده ها: 92
3-6 ابزار گردآوری داده ها: 93
3- 7 ابزار تجزیه و تحلیل داده ها: 93
3-8 مکان و زمان مطالعه: 93
3-9 محدودیت های پژوهش: 94
3-10 ملاحظات اخلاقی: 94
3-11 تعریف واژه ها: 94
فصل چهارم. 97
یافته ها 97
فصل پنجم. 113
بحث و نتیجه گیری. 113
5-1 بحث: 118
5-2 نتیجه گیری: 120
5-3 پیشنهادات کاربردی: 121
5-4پیشنهادات برای پژوهش های آتی: 121
منابع: 122
ضمائم. 126
ABSTRACT. 136
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