An Analysis of Budget Planning in Public Hospitals in Limpopo Province: South Africa

Authors

  • Nkhumeleni Mathobo Department of Public Management, Tshwane University of Technology, Pretoria, South Africa
  • Mashupye Maserumule Department of Public Management, Tshwane University of Technology, Pretoria, South Africa
  • Kabelo Moeti Department of Public Management, Tshwane University of Technology, Pretoria, South Africa

DOI:

https://doi.org/10.24203/ajbm.v9i2.6582

Keywords:

Strategy, Budget, Planning, and Public hospitals

Abstract

Budget planning is a challenge regarding the delivery of cost-effective health services in public hospitals. Budget planning is part of broader planning process in the organisations. The purpose of this article is to analyse budget planning in public hospitals in the Limpopo Province of South Africa. The research approach used for the study is quantitative research design. The sample size of 20 public hospitals was drawn from the population of 40 public hospitals. A survey questionnaire was used as the primary data-gathering instrument. The findings of the research show that budget planning is a management challenge for non-finance managers in public hospitals. The result for this is ineffective budget management in public hospitals. The study recommended that non-finance managers be capacitated on the alignment of budget with a strategy to improve budget management in public hospitals.

References

Arnold, W. G. (2008). Performance budgeting: what works, and what doesn’t. Vienna: Management Concepts, Inc.

Berry, F.S. (1994). Innovation in public management: The adoption of strategic planning. Public administration review, 54 (4): 322-330

Blocher, E.J., Chen, K.H., & Lin, T.W. (1999) Cost Management: A strategic Emphasis. Irwin/McGraw-Hill: USA

Bradley, N. (2007). Marketing research: tools and techniques. New York: Oxford University Press.

Bragg, S.M. (2007). Accounting best practice. 5th edition. Hoboken: John Wiley and Sons.

Bryman, A. & Bell, E. (2007). Business Research Methods. 2nd edition. New York: Oxford University Press.

Collis, J. & Hussey, R. (2009). Business Research. A practical guide for undergraduate & postgraduate students. 3rd edition. New York. Palgrave Macmillan Publishers.

Conkins, G. (2006). Activity- based cost management in government. 2nd edition. Vienna: Management Concepts.

Gravetter, F.J. & Forzano, L.B. (2009). Research methods for the behavioural sciences. 3rd edition. Belmont: Wadsworth.

Gruen, R. & Howarth, A. (2005). Financial Management in Health Services. United Kingdom: Open University Press.

Horngren, C.T., Bhimani, A., Datar, S.M. & Foster, G. (2005). Management and Cost Accounting. 3rd edition: Harlow: Pearson Education Limited

Horngren, C.T., Datar, S.M. & Foster, G. (2006). Cost Accounting: A Managerial Emphasis. 12th edition. Upper Saddle River: Pearson Prentice Hall.

Leedy, P.D. & Ormrod, J.E. (2005). Practical research: planning and design. 8th edition. Upper Saddle: Pearson Education.

Marshall, D.H., Mcmanus, W.W. & Viela, D.F. (2007). Accounting: What numbers mean. 7th edition. New York: Irwin/McGraw-Hill.

Mintzburg, H. (1994). The fall and rise of strategic planning. New York: free press.

Moeti, K. (2014). Public Finance fundamentals. 2nd edition. Cape Town: Juta

Pauw, J.C., Woods, G., Van der Linde, G.J.A., Fourie, D. & Visser, C. B. (2008). Managing Public Money: systems from the south. 2nd edition. Sandton: Heinemann.

Roussel, L., Swansburg, R.J. & Swansburg, R.C. (2005). Management and leadership for nurse administrators. Boston: Jones and Barlett.

Schwella, E., Burger, J., Fox, W., & Muller, J.J. (1996). Public Resource Management.1st edition: Cape Town. Juta

Shah, A. & Shen, C. (2007). Local budgeting. Washington: World Bank publications.

Shah, A. (2007). Budgeting and Budgetary Institutions. Washington: World Bank, THE, US.

Van der Waldt, G., van Nikerk,D., Doyle,M., Knipe,A., & du Toit,D. (2002). Managing for results in government.Sandown:Heinemann

Van Rensburg, M., Evangelou, O., Ziemerink, T., Govender, B., Ambe, C. & Koortzen, P. (2005). Cost and Management Accounting. 1st edition. Pretoria: Van Schaik Publishers.

Downloads

Published

2021-04-29

Issue

Section

Articles

How to Cite

An Analysis of Budget Planning in Public Hospitals in Limpopo Province: South Africa. (2021). Asian Journal of Business and Management, 9(2). https://doi.org/10.24203/ajbm.v9i2.6582

Similar Articles

11-20 of 68

You may also start an advanced similarity search for this article.