چکیده:
Implementation of operational budgeting that is being done more or less in the public sector and large companies. This research is based on the prioritization of the factors that bring this system to the action stage in the special industrial sector based on operational budgeting. The present research has a qualitative nature and is scientific-descriptive in terms of its applied purpose. The sampling method in this research was purposive sampling and was collected and coded through interviews whit the help of MAXQDA software and then prioritized using AHP method. The statistical population of the research consists of experts in the field of budgeting and financial managers of the company and professors, all of the high-level managers and consultants of Bonyan Diesel Company have been used in order to identify and prioritize, and also considering that the data. The requirements for conducting the research have been collected from all the articles on operational budgeting, so all the articles related to the above topic have been determined and introduced as the statistical population. The criteria in order of priority are: individual and human factor, behavioral, ability, discretion, acceptance, environmental, organizational and managerial and structural.
خلاصه ماشینی:
Based on studies conducted and the experiences of countries where the operational budgeting system has been established, one can point to numerous factors such as the lack of sufficient recognition and knowledge among managers and experts regarding this system, other human and behavioral factors related to the implementation of operational budgeting, and also intra-organizational problems and obstacles, and on a broader level, the legal, cultural, economic, and political obstacles existing in the country (Pourzamani and Babak, 2012).
Farazmand and Omidi (2017) in a study titled "Investigating the Challenges of Implementing Operational Budgeting in the Social Security Organization of Khuzestan Province" examined managerial, human, technical, procedural, and environmental factors and reached the conclusion that: there is a significant relationship between the problems of implementing operational budgeting and managerial factors, and the sub-components of managerial factors, including human factors, technical and procedural factors, and environmental factors, have the highest impact on operational budgeting problems, respectively; they also stated recommendations in this regard: ensuring job security for all employees and encouraging all employees to achieve their potential capabilities; paying salaries based on the level of performance to encourage them to produce better and more goods and services; employing an internal promotion policy to fill vacant posts and recognizing their own forces; if political conditions are more stable and coordination between the legislative and executive branches is greater, and also if the accountability of organizations to society is higher, the implementation of operational budgeting will be more successful; and holding classes, seminars, and in-service training courses to improve the knowledge level of employees and their economic knowledge.
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