Introduction: One of the main reasons for providing hospital's budget is meeting their financial requirements efficiently. According to the importance and incremental role of operational budgeting in hospital effectiveness and efficiency, this study was aimed to investigate the obstacles and problems in the establishment of operational budgeting system in hospital managers and financial administrator's point of view in Ahvaz Jundishapour University of Medical Sciences.
Methods and Materials: This research was a descriptive crosssectional study. The study population were all hospital managers and Financial administrator's of Ahvaz Jundishapour University of Medical Sciences (N=24) which all were selected as sample. The data gathering tool was a questionnaire that was prepared based on the Likert scale by 24 questions. Also, the reliability and validity of this questionnaire was measured before ( =94%). Finally, data was analyzed by descriptive statistics in SPSS software.
Results: Results showed that” shortage of specialists who are able to calculate the cost of projects" (SD = .70, x = 4), «lack of motivation in establishment of operational budgeting system " (SD = 1.03, x = 4) and" lack of financial resources to implement the operational budgeting, " (SD = 1.00, x = 4), were selected as the most important problems of individuals, organizational and environmental factors in the establishment of operational budgeting system.
Conclusion: According to the weak level of the studied factors in the hospitals, necessity of understanding them is more important. So, it is proposed that any attempt to use the operational budgeting should be on base of deep understanding of the requirements for such budgeting.