Budgeting and Budget Monitoring Practice on Government Hospitals in Addis Ababa City Administration

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Addis Ababa University


Budgeting is the process of planning a budget, implementing those plans and budget monitoring is a continuous activity expectation and excitement about an activity towards achieving a goal. The purpose of this study is examining budgeting and budget monitoring practice in government hospitals in Addis Ababa City Administration to improve budget preparation process, implementation, budget system and budget monitoring In order to achieve the objectives of the thesis, the researcher used random sampling method to selected sample hospitals and take eight government hospitals out of eleven addition to this used purposive sampling method to selected respondents. 32 staffs are taken as respondent head of budget department, Finance head, chief executive officer and human resource for each government hospitals and communicated head of budget department from Addis Ababa city Administration finance bureau and ministry of finance to selected sample respondent responsible for hospital budgeting process and take 18 budget officer and expert out of 34 and distributed the questionnaire. The researcher used descriptive study. The SPSS version 24 was used to analyze primary data and Secondary data was also collected from budget performance reports, and budget guidelines prepared by ministry of finance and Addis Ababa city Administration finance bureau. From the findings results showed weak budgeting and budget monitoring practice in government hospital .So in order improve budgeting system it is recommended that the government hospitals should participate concerned staffs in budget process, change budget type, and form well organized budget department and budget committee.


A thesis submitted to the department of accounting and finance, in partial fulfillment of the requirements for the master of science degree in accounting and finance


Budget preparation, Budget monitoring, Budget implementation