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Document Type |
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Article In Journal |
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Document Title |
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Budgetary Decision Criteria for the Ministry of Health During the Period 1390/1391H -1414/1415H أسس قرارات الميزانية في وزارة الصحة للفترة من 1390/1391هـ حتى 1414/1415هـ |
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Subject |
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Public Administration |
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Document Language |
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Arabic |
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Abstract |
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The budget of the Ministry of Health was estimated over 12 billion Saudi
Riyals in the fiscal year 1998/99. Budget decision-makers at the Ministry desire to disclose
the criteria utilized to estimate next fiscal year budget with less uncertainty and gain all
needed funds to provide demanded health services and prepare strategies effective in the
discussion stage with the Ministry of Finance.
This study seeks to identify the decision making criteria which explain the changes in
the Ministry of Health budget decisions from the fiscal year 1970/71 to the fiscal year
1994/95, comparing decision criteria to select the best fit criterion to estimate the next
year’s budget, and preparing budget discussion strategies. The utilized models take into
consideration criteria of previous spending, amended spending, actual spending, and
planned spending.
Descriptive statistics and the OLS method were used to determine the size of annual
percentage change and to compare decision criteria relied upon in making total, recurrent,
and project budgets. The findings indicate that the average percentage changes in the
planning and project budgets are the highest; the criterion of previous spending explains
95% of the changes in the total budget, 99% of the changes in the recurrent budget, and
68% of the changes in the project budget; and finally a 10% increase in previous spending
leads to 8.3% increase in the total budget, 9% increase in the recurrent budget, and 6.9%
increase in the project budget.
The criterion of previous spending is recommended to estimate the total, recurrent, and
project budgets. The recommended strategies to be employed in the discussion stage
coincide with such criterion. |
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ISSN |
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1319-0997 |
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Journal Name |
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Economics and Administration Journal |
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Volume |
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14 |
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Issue Number |
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2 |
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Publishing Year |
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1421 AH
2000 AD |
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Article Type |
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Article |
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Added Date |
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Sunday, October 11, 2009 |
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Researchers
| هشام محمد ملياني | HISHAM M. MILYANI | Researcher | | |
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