THE ROLE OF BUDGETING AS FUND VISUALIZATION IN THE PLANNING CONCEPT OF HEALTH ORGANIZATIONAL SERVICES

. One of the important cycles for health organizations and other business entities is budgeting where the budget can help activities to be planned and provide an overview for implementers regarding the number of funds to be operationalized to realize an activity, especially in health organization services so that the realization of activity with a plan will running according to the budget set. Health organizations need to create a budget which is a visualization of the activition process with a sketch of the plan such as a budget map in the annual budget. The budget aims to encourage, facilitate and coordinate economic activities in accelerating the acceleration of a service. The method used is library research or literature review. The results of the study conclude that the budget can provide direction as a working guide and provide targets to be achieved by the health organization's service activities in the future as well as the budget as a comparison or benchmark in assessing the realization of the health organization's service activities, strengths, and weaknesses.