Budgeting in Healthcare Systems and Organizations: A  Systematic Review

Abbas  Homauni; Nader  Markazi-Moghaddam; Ali  Mosadeghkhah; Majid  Noori; Kourosh  Abbasiyan; Sanaz Zargar  Balaye Jame

doi:10.18502/ijph.v52i9.13571

Abbas Homauni Department of Health Management and Economics, School of Medicine, Aja University of Medical Sciences, Tehran, Iran
Nader Markazi-Moghaddam Department of Health Management and Economics, School of Medicine, Aja University of Medical Sciences, Tehran, Iran
Ali Mosadeghkhah Department of Endocrinology, Aja University of Medical Science, Tehran, Iran
Majid Noori Infectious Diseases Research Center, Aja University of Medical Sciences, Tehran, Iran
Kourosh Abbasiyan Department of Health Management and Economics, School of Medicine, Aja University of Medical Sciences, Tehran, Iran
Sanaz Zargar Balaye Jame Department of Health Management and Economics, School of Medicine, Aja University of Medical Sciences, Tehran, Iran

DOI: https://doi.org/10.18502/ijph.v52i9.13571

Keywords: Budget; Budgeting; Health system; Healthcare organization

Abstract

Background: Budgeting is the process resource allocation to produce the best output according to the revenue levels involved. Among the constraints that healthcare organizations, including hospitals, both in the public and private sectors, grapple with is budgetary constraints. Therefore, cost control and resource management should be considered in healthcare organizations under such circumstances.

Methods: We aimed to identify methods of budgeting in healthcare systems and organizations as a systematic review. To extract and analyze the data, a form was designed by the researcher to define budgeting methods proposed in the literature and to identify their strengths, weaknesses, and dimensions. The search was conducted in Google Scholar, Web of science, Pub med and Scopus databases covering the period 1990-2022.

Results: Overall, 33 articles were included in the study for extraction and final analysis. The study results were reported in four main themes: healthcare system budgeting, capital budgeting, global budgeting, and performance-based budgeting.

Conclusion: Each budgeting approach has its own pros and cons and requires meeting certain requirements. These approaches are selected and implemented depending on each country's infrastructure and conditions as well as its organizations. These infrastructures need to be thoroughly examined before implementing any budgeting method, and then a budgeting method should be selected accordingly.