Abstract:Budgetary control is pointed as a managerial mechanism suitable for cost reduction and control as well as performance evaluation of institutions. In health organizations, budget is used for funds allocation, coordination, control and communication of the institutions' strategies. In this context, the research will observe the phenomenon of budgetary process from the perspective of Health Service managers of public and private hospitals, called "clinical managers". It aims to check whether there is a relation b… Show more
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