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:: Volume 5, Issue 16 (9-2021) ::
3 2021, 5(16): 73-98 Back to browse issues page
An overview of the goals and requirements of implementing operational budgeting
Abstract:   (1077 Views)
Developments and complexities of the present age have raised the need for governments to take rational measures, especially proper planning, decision-making and scientific management, and to coordinate matters related to the needs of societies. The budget, as the government's financial statement and the most important government document, tries to achieve the goal of saving, efficiency and effectiveness of the budget by linking budget credits to the results of government actions. The use of new budgeting methods, in addition to preventing the slowness of government agencies and waste of public property, is also very effective in advancing social and economic goals. Meanwhile, operational budgeting can be considered as an effective tool that establishes a logical relationship between consumption resources and program results in organizations. In a traditional budgeting system, important factors such as effectiveness, efficiency, savings and return on resources are ignored. Therefore, resources are not used properly and are even wasted. One way to better use and manage your budget is to use your operating budget instead of traditional budgeting. In this article, which is done as a collection of library information, while reviewing the history and course of budget developments and reviewing and comparing different types of budgeting methods, we examine the objectives, elements and methods of operational budgeting. Finally, after reviewing and identifying the features and benefits of this budgeting method, we will address the requirements and necessities of its implementation, and in the end we will conclude that the most important advantage of operational budgeting method over other budgeting methods is increasing transparency and budget effectiveness. Its effect is to improve the performance of the organization.
Keywords: Budget, operational budgeting, performance, cost-effectiveness, efficiency, effectiveness
Full-Text [PDF 308 kb]   (491 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/02/21 | Accepted: 2021/10/8 | Published: 2021/10/8
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An overview of the goals and requirements of implementing operational budgeting. 3. 2021; 5 (16) :73-98
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Volume 5, Issue 16 (9-2021) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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