چکیده:
The budget is the vital artery of the government because it carries out all its financial activities, including earning income and paying expenses, to implement its numerous and diverse programs within the framework of the budget law. Any kind of progress and development in various sectors of the society's economy is indebted to the planning of government operations in the form of a budget, and any kind of backwardness and lack of development in different economic sectors of society can also be attributed to budget deficiencies and shortages. The budgeting system, as an important and sensitive tool for planning government operations and activities, has gone through various stages alongside the growth and development of the government and has become a financial and technical system. In terms of volume and magnitude, the budget is the largest financial document and the most important independent factor of the government, which can affect the level of macro variables such as national savings, real production investment, employment, inflation, etc. The budget consists of income and expenditure, which, if the estimated figures do not have a logical basis, can be loss-making. Since the budget is a plan, the pillars of this plan must be based on correct foundations.
خلاصه ماشینی:
Budget and Methods of Revenue and Expenditure Adjustment Maryam Dehghani 1, Farzaneh Khalili Samani 2 1 Accounting expert, employee of the Court of Audit of Chaharmahal and Bakhtiari Province (Corresponding Author) 2 Master of Public Administration, expert of the Court of Audit of Chaharmahal and Bakhtiari Province Abstract The budget is the vital artery of the government because it conducts all its financial activities, including earning revenue and paying expenses, to implement its numerous and diverse programs within the framework of the budget law.
Definition and Working Method of Operational Budgeting It is an annual program in which the relationship between allocated financial resources and the results obtained from the implementation of each program is shown with quantifiable indicators.
Advantages of Operational Budgeting Increasing public accountability regarding the use of the country's resources and credits Emphasis by managers and executive agencies to achieve desired results Management based on performance Improving the way resources are allocated, goal-orientedness, and strengthening the accountability of managers to the management and planning organization Establishing a relationship between programs and long-term goals Calculating the full cost of each activity The process of operational budgeting- Consists of three stages: Determining objectives and expected results Estimating costs and program credits Determining quantitative indicators for performance estimation An important feature of this method is the integration of budget management system objectives with public accountability, which is successful only when indicators are determined and defined.
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