You can find so many interesting research areas. But my worry is the availability of data and methodology you will apply. You can work on the performance of the budget, the budget system (Our budget preparation system has its own problem, it encourage spending instead of economising because we are using line –item budget system).

So make sure that what methodology you are planning to apply and availability of data.

Alright, Mr Azime, I am doing the research in an individual hospital, so regarding availability of data i am planning to conduct semi- structured interview with the hospital's CEO and finance officer as well as other key informants in the hospital. I was also planning to distribute questionnaire to the clinician managers in the hospital concerning the budgetary process, but i realized that there is no departemental budget in the hospital. Therefore, the main tool of data collection in my case will be interview with CEO and finance director of the hospital. As far as secondary data in concerned, i will try to get budget

submissions, financial and performance reports and plans of the hospital to do budget variance analysis.

Regarding the methodology, A case study method is selected as the research method in the study which involves careful and complete observation of the budgeting system in the hospital.

Also, a descriptive research or ex post facto research design will be carried out to clarify and define the nature of budget planning, and control system at the hospital. This is because the researcher has no control over the variables, but only reports what has actually happened or what is happening.

Any comments/suggestions from fellow researchers on the issue is highly appreciated. Thank you.

Its a good move, but what is the settings of the subject hospital and its bed capacity, level of care ,say for instance critical care facilities ,advanced care radio,chemotherapy etc.,

Health insurance is another factor, some hospitals does indeed run in the form of co payment system.

i would suggest to take a model or pilot study comparing the similar size hospital in addition to the interview with the stake holders (COO,CEO,CFO,MD etc.,)

Thank you Mr. Sultan

maybe....  the SAP system can help you to register every cost of the days in the year... and the historic information that SAP system will have... it will you help to do your budget for the future operation.  

check this link please... i hope they can help you:

http://go.sap.com/index.html 

Good day! I was doing research in this area. Don't know whether they will be useful to You. The study takes into account the peculiarities of Russia. I'd be happy if my work will be useful to You. Also, you might want to consider the database of state institutions of Russia, including medical. Database contains plans and reports of institutions. www.bus.gov.ru

Hello Dear  Gafurova , Greetings! Thank you for the information. Please where can i get your research? I may find it useful for my study. Thanks

The study is posted in the system researchgate.net on my page. The name "finances of the public (municipal) institutions". Unfortunately a study in Russian. we hope you can solve the problem with the help of an online translator. also there is an article on medical institution under the name of EVALUATION OF RESULTS OF THE REFORM OF PUBLIC INSTITUTIONS ON THE EXAMPLE OF THE STATE AUTONOMOUS INSTITUTION OF PUBLIC HEALTH OF THE REPUBLIC OF TATARSTAN

Dear Gafurova, Thanks a lot! I will take a look at it.

Regards,

Gedion. F

Guidelines for the Budget Impact Analysis of Health Technologies in Ireland: http://www.hiqa.ie/publications/guidelines-budget-impact-analysis-health-technologies-ireland