Introduction: In economics world today, where there is limitation of resources establishment of performance budgeting in therapeutics field has become an inevitable exigency. This study aims to investing the effect of management factors in establishment of performance budgeting in the health sector of Tabriz university of medical sciences in 1393.Methodology: The design of the present study is descriptive and analytic. Almas Model which consists of three main elements (planning, cost analysis, performance management) and other enriching element (change management, responsibility system, motivational system) and other factors such as management of human resources and requirements was used. Method of data collection in this study was a researcher-made questionnaire in eight specific divisions, each made up of eight questions. The data was analyzed by SPSS (17th version) and samples were analyzed by one sample t-test and Friedman.Findings: The effect of each management factor in the establishment of performance budgeting in health sector is higher than average (24). As Friedman’s test shows in sequence the first priority is responsibility system with average rank of 5.70, while motivational system average rank was 5.30, planning average rank was 4.89, change management average rank 4.81, cost analysis average rank 4.31, performance management average rank 4.17, management of human resources average rank 3.78 and regulation average rank 3.85 are other priorities in order.Results: Achievement of performance budgeting system depends on the structure of planning system, performance management, cost analysis, change management, responsibility, motivational, regulations and human resources management. Using specialist work forth and training of managers and workers are same parts of goals of every organization in effective establishment of performance budgeting.