出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Hospital performance is a set of nonfinancial indicators which offer information on the degree of achievement of objectives and results (Lebans & Euske, 2006). It also refers to the metrics regarding how a certain request is handled, or the act of doing something effectively; of performing; using knowledge as notable from just possessing it. The purpose of the study was to determine the effects of budgetary participation on performance of hospitals in Trans Nzoia County. The study was guided by theory of budgetary process and contingency approach. The study adopted a descriptive survey research design. The target population comprised of 72 employees in Finance Department drawn from 7 hospitals in Trans Nzoia County. A census was used to select a sample of 54 employees. The instrument for data collection was questionnaires. A Cronbach alpha value was used to determine reliability for the study. Quantitative data was analyzed using descriptive statistical method, the statistical tools such as pie charts and measures of central tendency such as mean, mode and standard deviation were used. Inferential statistics such as ANOVA and multiple regression models also were used. This study is significant to the management of the Trans Nzoia County hospitals in execution of effective and efficient budgetary controls and administration towards enhancing performance of hospitals’ operations. Hypothesis 1 (H o1 ) revealed that budget participation has no significant effect on hospital performance implying that we reject the null hypothesis stating that budget participation has no significant effect on hospital performance. Findings showed that budget planning had coefficients of estimate which was significant basing on β 2 = 0.222 (p-value = 0.007 which is less than α = 0.05) hence we reject the null hypothesis, However, study findings showed that budget control had coefficients of estimate which was significant basing on β 3 = 0.308(p-value = 0.000 which is less than α = 0.05) hence we fail to accept the hypothesis and conclude that budget control has a significant effect on hospital performance. As evidenced from study findings, budgetary participation plays a key role in enhancing hospital performance. There is therefore need for all departments to participate in the budgeting process.
