ABSTRACT
Technical knowledge of managers of health care industry regarding budgeting have an essential function on increased efficiency of organizations working in this sector, since every single right decision, rely on appropriate knowledge and analysis. Therefore, the purpose of this study was assessment of technical knowledge of managers of health care system regarding budgeting. This was a descriptive - analytic, cross- sectional study. From 80 managers of Tabriz Medical Sciences University 63 participated in the study and a questionnaire was employed to collect data. Data was analyzed by Spss 16 software, Pearson correlation test, T test and ANOVA. Mean of total scores was 16.9 +/- 4.6 of 30. There was no significant difference between total scores in different courses [P=0.276] and positions [P=0.431]. Mean of total scores between women and men [P=0.782] were the same. There weren't significant relation between technical knowledge of managers with age [p=0.392, r=0.1], job background [p=0.299, r=0.1] and management background [p=0.121, r=0.2]. With respect to low level of manager's awareness about budgeting, improving of technical knowledge is essential. Lack of significant relation between technical knowledge of managers and their length of management practices, with unstable situation, may harm seriously organizational achievements. Reviewing and promotion of educational programs and continuous training of managers with respect to budgeting seems to be an essential need for improving manager's performance