بررسی عوامل مؤثر بر اثربخشی نظام بودجه‌ریزی عملیاتی در سازمان‌های عمومی

Performance budgeting is one of the modern budgeting methods. Plenty of researches have so far been conducted on the benefits and goals of such budgeting system. A review of the literature related to performance budgeting shows that despite all beneficial advantages and results expected from executing performance budgeting, this system would not lead to its expectation if it is not effectively executed. Reviewing the related literature and conducted researches indicates that some factors affect performance budgeting effectiveness. Identifying such factors and paying attention to them is useful for fulfilling the goals and benefits of this method. This study tries to use the related literature to extract the factors affecting performance budgeting. Two models affecting the performance budgeting effectiveness are as follows: a model for affecting factors before execution and another model for factors during execution are both analyzed by the viewpoints of the experts and LISREL software. According to the results, three factors, namely ability, authority for executing performance budgeting and acceptance are some of the factors affecting performance budgeting before executing it and intra-organizational communication quality and allocation by performance are some factors affecting this budgeting system while executing it.