Given the importance of OPERATIONAL BUDGETING in the country, the main objective of this study is to identify barriers to implementing OPERATIONAL BUDGETING in Naja. This research is an applied and descriptive-analytical method. Questionnaires were distributed among 116 statistical population including deputies, experts and staff of NAJA headquarters. And the chi-square test is used. The findings indicated that among environmental factors, the factor of not designing a clear and acceptable roadmap for OPERATIONAL BUDGETING with about 84%, and of structural factors, the factor inability of accounting and financial reporting agencies to calculate depreciation and allocate it to Costs of services' with about 77% and also of content factors, 'low threshold for executives to hold people accountable' accounted for about 77% with the highest percentage of agreement among the statistical community as barriers. The results of this study illustrate the barriers to implementation of NSA's OPERATIONAL BUDGETING on the failure to fully deploy NSA's OPERATIONAL BUDGETING system and the extent to which each of these factors were affected: environmental barriers, structural barriers And the content hurdles to failure are also obvious

Budget is the most important planning tool for managing any organization. BUDGETING as prediction of incomes and expenses for a period helps Manager to keep under control the financial health of the organization. The OPERATIONAL BUDGETING system with result-oriented purpose of this financial document tries to link budget allocations to the results of the organization actions to achieve savings, transparency, efficiency and effectiveness of budget. The aim of this study is explore the effect of diamond model factors on establishment of OPERATIONAL budget system and determine the impact of each of these factors. The diamond Model includes Factors as follows: planning management, cost management, performance management, change management, accountability system and motivation system. The research is a descriptive– survey type, in which questionnaire was used for data gathering and SPSS software was used for data analysis. Research findings suggest that six factors of diamond model have effect on the establishment of the OPERATIONAL budget with performance management, planning Management and cost management have the greatest impact respectively.

Background: Due to the legal necessity of changing the approach of universities from traditional BUDGETING into the OPERATIONAL BUDGETING system, it should be noted that this method of BUDGETING is associated with challenges. The aim of this study was to evaluate the feasibility and prioritization of OPERATIONAL BUDGETING dimensions in a military medical university. Materials & Methods: This descriptive-analytical and cross-sectional study was conducted in 2020 in two stages. In the first stage, 68 managers, staff and experts of the deputy for Planning and Finance of a Military Medical Sciences university were enrolled by census method. In the second stage, 10 experts were purposefully included in the study. Data collection tool was two valid and reliable questionnaires. Data were analyzed using t-test and SPSS software in the first stage and using AHP approach and Expert Choice software in the second stage. Results: The average overall score and the score for each of the dimensions of ability, authority and acceptance of OPERATIONAL BUDGETING was 2. 3, 2. 39, 2. 38 and 2. 31, respectively which was at an undesirable level (P< 0. 05). Also, dimensions of the ability with a weight of 0. 547, acceptance with a weight of 0. 244 and authority with a weight of 0. 209 had the highest weight and importance in the implementation of the OPERATIONAL BUDGETING system, respectively. Conclusion: Based on the results, it is necessary to pay attention to the three main dimensions of ability, authority and acceptance in implementing OPERATIONAL BUDGETING in the study population.

Background and Objective: One of the reforms in our country's BUDGETING system, in accordance with Article 138 of the Fourth Development Plan Act, is the move to "OPERATIONAL BUDGETING" which emphasizes the performance of governments. OPERATIONAL BUDGETING requires cost accounting to determine the cost of services provided by all NAJA subsidiaries, and the need to access the cost of services requires the use of accrual basis accounting as provided in note 26 The government's fiscal rules are those of the users of the public budget. Method: This study was applied in terms of purpose, and in terms of data collection method. In the qualitative section, using data base theory approach with purposeful and theoretical sampling, in-depth interviews and expert opinions (expert and academic) of OPERATIONAL BUDGETING were collected and data (barriers) were collected in three stages of open coding, axial and selective coding. Using content analysis of upstream documents, the design model and model validity were confirmed by fuzzy triangular Delphi technique by 25 knowledgeable OPERATIONAL BUDGETING elites. In the quantitative section, the barriers obtained by using the "A. H. Ranking, and finally, cluster analysis, provided guidelines for establishing and implementing OPERATIONAL BUDGETING. finding: The findings of the present study showed that the barriers and limitations of OPERATIONAL BUDGETING in law enforcement include: planning and policy making, management, organizations, regulations, preparation and approval, credit allocation, accounting and reporting system, supervision. And auditing, indexing and standardization are undergraduate work and education. Results: In the present study, barriers to establishment and implementation of OPERATIONAL BUDGETING were identified and after ranking barriers, guidelines and gantt chart of its establishment in the Police Prevention Police were compiled.

Throughout history, BUDGETING institutions have played a significant role in the gradual process of moving countries towards competent and responsive governance. The budget is a strategic tool for economic and financial order. Governments in their current form create a basis for competent, responsive government and partnership with citizens. The purpose of this research is to identify "the effects of the governance system and process structure on the implementation of OPERATIONAL BUDGETING". This research is a survey and due to the practicality of the results, this research is placed in the applied research group. The statistical population of this research is experts (budgetary, financial and administrative units). The analysis of the data collected from the sample is done by questionnaire method and it is done in two parts descriptive analysis and inferential analysis. The descriptive analysis section includes the demographic characteristics of the respondents and in the inferential analysis section, the test of the research hypothesis, i. e. the relationship between the research variables through the Pearson correlation test and multiple regression analysis between the research variables, is discussed to obtain the contribution of the independent variable to the variance of the dependent variable. Also, the difference between the average of independent and dependent variables with the hypothetical average of the "T-Student" test has been done.

Establishing an OPERATIONAL BUDGETING system as an effective and efficient management system for the optimal allocation of organizational resources has been considered by governments over the past two decades,and its successful implementation is an inevitable necessity. This study aims to investigate the factors affecting the readiness of the Army for the successful implementation of OPERATIONAL BUDGETING. Therefore, the effect of three factors: attitude to change, work knowledge and availability of resources on two aspects of organizational readiness for change, including commitment to change and the ability to implement change are tested. This study also examines the adequacy of each of the mentioned aspects and factors at the military level. Data collected via a questionnaire through the statistical population of the study consisting of financial officers of the army. Ordinary least squares regression was used to test the research hypotheses and the research questions were analyzed using one-sample t-test and one-sample symbol test. Findings show that the factors of attitude to change and the availability of resources have a positive and significant effect on two aspects of organizational readiness for change, including commitment to change and the ability to implement change,but the work knowledge factor affects positively and meaningfully on the ability to implement change and it has no significant relationship with the commitment to change. Other findings of this study show that there is organizational readiness in the army to change to OPERATIONAL BUDGETING, as well as appropriate motivation and sufficient resources for these changes,but it is considerable that the implementation of OPERATIONAL BUDGETING involves various stages and processes, it is necessary to upgrade and improve the knowledge of presenters in this field. Based on the results, adopt appropriate methods and strategies to familiarize commanders and military personnel with the benefits of OPERATIONAL BUDGETING and motivate them,provide financial, human and technical resources,increase the knowledge of financial personnel about OPERATIONAL BUDGETING,and roadmap and implementation methods help to improve organizational readiness for successful change and implementation of this BUDGETING method.

The problems and challenges of BUDGETING in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.

The question that is raised today in the field of implementation of OPERATIONAL BUDGETING is "What requirements and needs should be considered in order to fully and properly implement OPERATIONAL BUDGETING by government organizations?" This research seeks to identify a model to explain the key and effective factors of OPERATIONAL BUDGETING in the public sector, and the key factors extracted to identify a suitable model through Delphi research are submitted to experts and after obtaining consensus as the ideal model of the budget system. OPERATIONAL planning should be introduced.This research has a qualitative approach and multi-grounded theory method was used as a research method. The method of data collection, library studies and in-depth and open interviews with 15 experienced university professors and activists and managers of public sector organizations through targeted sampling is discussed until the saturation point is reached. The validity of the research was confirmed by the interviewees and experts. Reliability was also obtained using the retest method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding. Data analysis showed that political, functional, and organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors were identified as organizational and national strategies and consequences as the consequences of effective factors in OPERATIONAL BUDGETING in the public sector.

OPERATIONAL BUDGETING in administration and executive agencies. therefore, the purpose of this study was to investigate the meta-analysis of studies on the impact of planning indicators on the planning of OPERATIONAL BUDGETING. The method of this study is quantitative of meta-analysis. the statistical population of the research consisted of 71 domestic articles, in which 20 articles were analyzed using purposeful sampling sampling method as a sample of Meta – analysis. Reliability identified through the judges 'consensus on the choice of research and their classification, the validity of coding through the judges' consensus on the use of specific concepts for the coding of variables and the magnitude of the work through an agreement in the measurements of the effect size among the meta-analyses. the results showed that between 4 variables and 49 of the effect size, the effects is assumed to be 0. 1-3. 3, 0. 3-0. 5, 0. 5 and more, respectively, low, medium and high. Also the contribution of technical and process factors with the mean size of the effect size of 0. 58 for the deployment of OPERATIONAL BUDGETING was clearer. environmental factors with an average effect size of 0. 53 and human factors were obtained with mean size of 51 and structural factors with average effect size of 0. 47 respectively. Technical and Process variables, Environment, Human, Structure of Planning indices were on the planning of OPERATIONAL BUDGETING.