بررسی موانع استقرار بودجه ریزی عملیاتی در دستگاههای دولتی ایران(مطالعه موردی استان مازندران)

Operational budgeting seeks to create a link between performance indicators and resource allocation, so it revolves around two points: “relationship between budget and results” and “relationship between performance indicators and evaluation”. In this research, an attempt has been made to examine the obstacles to the implementation of operational budgeting in government agencies, and by using the opinions of experts and studying the research conducted in this field in different countries, it is trying to identify the most important factors and also make suggestions in To reduce obstacles. The research method is survey type and Delphi method, which was distributed in two stages among 31 experts who are the managers of government agencies in Mazandaran province. In the first stage, the effective factors on operational budgeting were identified and in the second stage, the most important effective factors and their order of influence were analyzed and determined using the AHP method. As a result of determining the appropriate index in budgeting, the government’s support of the budget by creating legal requirements , strategic planning, appropriate training and accountability of organizations in front of the society have been identified as the most important factors affecting the implementation of operational budgeting in government agencies of Mazandaran province and suggestions have been made to reduce obstacles.

Keywords: planning, budget, operating budget