فایل پی دی اف کامل بودجه‌ریزی سنتی؛ مطالعه نظام‌های کلاسیک مالی و پیامدهای آن در مدیریت منابع عمومی PDF

The survey of operational budgeting establishment obstacles in
Iran and offering a model for it

Abstract
Always the organizational changeable activities in different management
zones, were defeated, because of the lack of general and compressive ideal
and the same understand by leaders and organizational person, who take
decision about tithe operational budgeting systems as the most essential
activity at integration of management and financial systems of public and
governmental systems, are not exception too.
This research as the study of operational budgeting in country and is trying
to offering a model to it, has been presented. Because of important of
budgeting in all of world ant Iran, this research is an effort to find a optimum
budgeting system, in order to reach to development goals of country, In this
research questioner y is instrument which was used to data’s collection,
which is planned by using of research literatures. The supposes of this
research has been described by use of one sample T test. The result showed
that educated human power is suitable to locate of operational budgeting
system. But the lack of accounting infra structure, in governmental
accounting system, industrial accounting, standards, believes of managers
to located operational budgeting system, and unequal of ending price and
current programs are as obstacles to operational budgeting system.