چکیده:
The budget represents the government's plans and activities and plays a vital role in the development of the national economy. Budgeting is a strategic tool for applying the government's duties in the economy, which can provide the basis for a competent and accountable government and motivate people's participation. Governments are trying to optimally allocate resources and reduce inequalities through optimal budgeting. The purpose of this study is to investigate the impact of using budgeting methods on the optimal allocation of resources in the public sector. The time period of this study is cross-sectional and is two years 2013 and 2016. The statistical population of this study is comprised of all executive agencies that somehow use the general government budget. The data required for the research were collected through the statistical yearbooks published by the planning and Budget Organization, the data published by the National Statistics Center, and also the questionnaire, and processed by the Goal programming model and GAMZ statistical software, and the optimal allocation of resources was obtained. The results of the research hypothesis test indicate that operational budgeting did not result in more optimal allocation of resources compared to program budgeting.
خلاصه ماشینی:
Investigating the Impact of Budgeting Methods on Optimal Resource Allocation Elham Jahanbini 1 Master of Accounting, University of Sistan and Baluchestan 2 Dr. Ahmad Pifeh © Assistant Professor of Accounting Department, University of Sistan and Baluchestan 3 Hamed Dehghanzadeh Instructor of Accounting Department, Velayat University (Received Date: April 25, 2022; Acceptance Date: November 28, 2022) The budget represents the programs and activities of the government and plays a vital role in the development of the national economy.
The results obtained from the exploratory analysis test of their research showed that; from the dimension of environmental factors: legal requirements, political acceptance, and laws and regulations (transparency and accountability), restructuring the organization and duties of the Plan and Budget Organization, and attention to social and communicative capital; from the dimension of human factors: motivational and managerial policies; and from the dimension of organizational factors: the existence of a comprehensive database, infrastructure, and information technology (such as enterprise architecture and the existence of integrated systems with an integrated reporting approach) from the perspective of information technology, eliminating non-value-added activities, reforming the value chain, and the optimal use of organizational resources from a process perspective, and the establishment of strategic planning systems, accounting and auditing systems (management and operational performance) from the perspective of planning and performance management, are the essential factors effective in establishing timely performance-based budgeting in the public sector of Iran.
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