چکیده:
Nowadays, managing a family, an organization, and a country requires expertise and attention, and fundamentally, the need for management in these pillars is intensely felt. In these circumstances, the absence of effective management causes the organization to deviate from its main path and may face numerous problems in carrying out its missions. Productivity and efficiency in an organization require management and planning. With correct planning, the long-term and short-term goals of the organization are achieved with greater speed, and the long road to success can be made shorter through proper planning. One of the most vital issues for an organization that cannot exist without planning is addressed through various types of budgets and their importance in Iran. The results indicate that tools from the private sector can be utilized in the public and non-profit sectors to enhance the performance level of organizations, even if these organizations are charities. Therefore, conducting research that can pave the way for the use of financial techniques such as budgeting in charitable organizations is of high importance and necessity.
خلاصه ماشینی:
, 1395); performance-based budgeting links the costs related to the budget of government organizations to their results, and its most fundamental form is that when the government budget is approved, key decision-makers can obtain achievement results with confidence and in a systematic manner by calculating the costs incurred (Robinson & Last, 4, 2009); it is a tool for evaluating government performance that is based on greater transparency, establishes a systematic link between performance and resource allocation, and focuses more on results and outcomes than on data and outputs (Rhee, 5, 2009); it is similar to a contracting agreement where first the description of operations and services is provided, and based on the progress report, the contract amount is received.
If the budget is prepared and formulated correctly, it will provide accurate information about the next fiscal year to management and thereby assist in goal setting and the decision-making process (Hanninen, 7, 2013), strategic programs become aligned with operational programs, and managers will be accountable for achieving organizational goals based on performance indicators.
Therefore, the advantages of operational budgeting can be listed as follows: Transparency of the budgeting process; ــ Increasing efficiency and effectiveness of performance by focusing benefits toward the most necessary and important results; ــ Correcting and improving decision-making regarding the most effective way to use limited resources; ــ Improving performance through the link between budget and program performance; ــ Creating a foundation for effectiveness control; ــ Increasing accountability based on results; 1 - Hagen 4 1 - Policy objectives 5 1 - Willoughby 6 ــ Improving the way resources are allocated; ــ Providing information related to comparable unit costs (Pourali and Kakovan, 1395).
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