نوع مقاله : مقاله پژوهشی
1 دانشجوی دکتری، گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران.
2 استادیار، گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران.
عنوان مقاله [English]
The budgeting system as one of the management and economic subsystems has always been considered by governments and organizations. Today, governments, for many reasons, need comprehensiveness and systemic thinking, and as a result, the integration of management and economic systems and the transformation of the public sector, and budget systems to increase productivity and link strategic and macro goals with operational plans. They have provided themselves in a process of improvement or change to a performance-oriented system. Implementation of operational budgeting in the executive apparatus improves the performance and increases the effectiveness and efficiency of the organization and ultimately provides easy access to the goals of the organization. Institutions and agencies need structural reforms in terms of operational budgeting. Poor information of managers, experts and accountants of the executive apparatus and lack of knowledge about the process of operational budgeting or relying on traditional methods can cause problems for the organization. Operational budgeting system as a management system to improve the efficiency and effectiveness of organizational resources has been seriously considered by governments at the national and local levels. This study was distributed with the aim of improving the level of management and financial planning in municipalities in the statistical community of municipal financial experts with a sample of 200 with a questionnaire designed using a diamond model and its reliability is equal to 0.78. After collecting the questionnaire information and analyzing it using SPSSWin22 software, the results show that; There was a positive and significant relationship between the elements (planning, cost analysis, performance management, change management, reward and accountability system, statistics and information system) with the establishment of operational budgeting in municipalities. This significance has become significant at the 99% level.