Many different professions and members are involved in the provision of health services. In addition, in addition to different equipment and pieces of equipment, many different types of medicines and consumables, in short, many different inputs need to be used. The fact that these inputs require high costs brings the financial dimension of management to the forefront in health enterprises, especially in hospitals.
In order to achieve the desired results before, during, and after the financial activities of health enterprises, the issue of budgeting and budgeting, which includes financial planning and planning, execution, supervision, and evaluation activities in this context, has a very important place.
In this study, the concepts of budgeting and capital budgeting are examined in the theoretical framework and the place and importance of the concepts in the context of health enterprises and health services are revealed.